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August 11, 2025Journal of Contemporary AccountingOpen Access

Green advantage, integrated reporting, and carbon disclosure on firm value

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Authors

JWJoshua Arta Iwan WijayaJHJesica Handoko

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Overview

Observational analysis finds carbon disclosure negatively impacts firm value in manufacturing firms, highlighting the role of state ownership.

Key Points

  • Carbon disclosure has a negative and significant effect on firm value, revealing important implications for corporate practices.
  • Integrated reporting shows a negative but insignificant effect on firm value among manufacturing companies in Indonesia's stock market.
  • The analysis employs agency and legitimacy theory to examine the relationship between reporting and firm value dynamics.
  • State ownership acts as a moderating factor in the relationship between green competitive advantage and firm value, suggesting complexities in corporate governance.

Cite This Study

Wijaya et al. (2025) studied this question.

synapsesocial.com/papers/68c2354db210217d6476f945https://doi.org/10.20885/jca.vol7.iss1.art2
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Also Consider

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  1. 1The Effect of Green Accounting, Carbon Emission Disclosure, and Environmental Performance on Company Value2026
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  3. 3The Effect of Disclosure of Carbon Performance, Ownership Structure, and Good Corporate Governance on Firm Value with Financial Performance as a Mediating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange2025
  4. 4The Influence of Environmental, Social, and Governance on Firm Value with Corporate Sustainability as a Moderating Variable in Manufacturing Companies Listed on the Indonesia Stock Exchange2025 · 1 citations
  5. 5The Effect of Sustainability Reports, Capital Structure and Profitability Influence the Market Value of Indonesia Manufacturing Companies2025