The Effect of Carbon Emissions Disclosure and Green Innovation on Company Value

Abstract

This research aims to test and obtain empirical evidence that carbon emission disclosure and green innovation have an impact on firm value. The object of this study is all mining sector companies listed on the Indonesia Stock Exchange in 2021-2023. The sampling technique used in this research is Purposive Sampling, with a total sample of 37 companies. The data analysis 
technique in this study employs panel data regression testing using STATA version 15 as the statistical tool. The results of the study indicate that, partially, carbon emission disclosure has a negative effect on the firm value of mining companies. Meanwhile, the green innovation variable has a positive effect on firm value. The results of the study, when analyzed simultaneously, show that both carbon emission disclosure and green innovation significantly 
influence firm value together.