SKRIPSI DIGITAL
The Impact of ESG Disclosure Standards and ESG Scores on Corporate Financial Performance = The Impact of ESG Disclosure Standards and ESG Scores on Corporate Financial Performance
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. The research method employed is quantitative, utilizing panel data regression analysis processed with EViews version 13. The findings indicate that ESG Disclosure and ESG scores have no significant effect on the financial performance of companies in the energy and non-cyclical sectors on the Indonesia Stock Exchange for the period 2021-2023. This finding indicates that ESG issues have not yet become a primary consideration for stakeholders in financial decision-making. This is due to the lack of comprehensive ESG regulations and standards in Indonesia, resulting in disclosures that are largely voluntary and more oriented towards legal compliance. Additionally, the assessment methodology that does not fully focus on material issues has a lesser direct impact on financial performance.
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Karya Umum 
Filsafat 
Agama 
Ilmu-ilmu Sosial 
Bahasa 
Ilmu-ilmu Murni 
Ilmu-ilmu Terapan 
Kesenian, Hiburan, dan Olahraga 
Kesusastraan 
Geografi dan Sejarah