The effect of carbon emission disclosure, eco-efficiency, and green innovation on corporate value with environmental performance as a moderating variable

Abstract

This study aims to analyze the effect of carbon emission disclosure, eco-efficiency and green innovation on corporate value, as well as the moderating effect of environmental performance on the relationship between carbon emission disclosure and green innovation on corporate value. The sample in this study is the energy sector manufacturing companies listed on the Indonesian Stock Exchange for the 2022-2024 period. Quantitative analysis using the Moderated Regression Analysis (MRA) technique. It can be concluded that carbon emission disclosure, green innovation, environmental performance, and the interaction variables carbon emission disclosure × environmental performance, and green innovation × environmental performance simultaneously have a significant effect on corporate value. Eco-efficiency and eco-efficiency × environmental performance shows no significant effect on corporate value