The Impact of Sustainability Reporting on Firm Value in Indonesia’s Consumer Sector Firms

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Analysis reveals mixed effects of sustainability disclosures on firm value in Indonesian companies, indicating insights for investors.

Sustainability reports have varying impacts on firm value, with environmental factors positively affecting TOBINS'Q.
The study shows that size negatively influences firm value, while leverage and environmental factors enhance it.
Using purposive sampling, data from 22 companies were analyzed over the period of 2021-2022 to derive empirical evidence.
These findings highlight the importance of sustainability reporting for stakeholders in the consumer sector.

Wiharjo et al. (2024) studied this question.

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