Wahyuni, Putri Dwi and Utami, Siska Widia and Tanjung, Juita (2024) The Impact of ESG Disclosure on Firm Value Relevance: Moderating Effect of Competitive Advantage. European Journal of Accounting, Auditing and Finance Research, 12 (8). pp. 19-33. ISSN 2053-4086(Print), 2053-4094(Online)
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Abstract
ESG has become a corporate standard in investment practices that integrate and implement corporate policies in line with environmental, social and governance concepts. In addition, to achieve high corporate value from ESG disclosure, it is necessary to be driven by competitive advantage, which is an advantage strategy for companies that work together to compete more effectively in the market. This study aims to provide empirical evidence regarding ESG disclosure on Firm value with moderated competitive advantage. This research uses a quantitative approach with an explanatory method. The sample used is a company listed on the IDX for the period 2020-2022 which is included in Morningstar Sustainalytics. Regression analysis using Moderated Regression Analysis. The results showed that the ESG Disclosure variable had no significant effect on the relevance of firm value and competitive advantage was able to strengthen the influence of the ESG disclosure variable on the relevance of firm value.
| Item Type: | Article |
|---|---|
| Subjects: | H Social Sciences > H Social Sciences (General) |
| Depositing User: | Professor Mark T. Owen |
| Date Deposited: | 14 Aug 2024 13:48 |
| Last Modified: | 14 Aug 2024 13:48 |
| URI: | https://tudr.org/id/eprint/3296 |
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