The Impact of ESG Disclosure Standards and ESG Scores on Corporate Financial …

This research aims to determine the impact of Environmental, Social, and Governance (ESG) disclosures and ESG scores on the financial performance of companies in the energy and non- cyclical sectors listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research sample consisted of 38 companies purposively selected from the Indonesia Stock Exchange (IDX) as secondary data. T…