Effect Carbon Emissions Disclosure, Green Innovation, Green Investment on Firm Value with Moderating Corporate Governance

DOI

10.2991/978-94-6463-758-8_143How to use a DOI?

Keywords

Carbon Emission Disclosure; Green Innovation; Green Investment; Firm Value; Good Corporate Governance

Abstract

This research endeavors to evaluate and scrutinize the ramifications of carbon emission disclosure, green innovation, and green investment on corporate value, with good corporate governance acting as a moderating variable. The primary fo-cus of this study encompasses enterprises functioning within the energy sector that are publicly traded on the Indonesia Stock Exchange (IDX) during the timeframe extending from 2022 to 2023. The selection process for the sample is conducted through a purposive sampling approach, wherein the criteria for sam-ple selection are based on defined parameters. The comprehensive popu- lation for this research comprises of 87 energy companies whose shares are listed on the Indonesia Stock Exchange from 2022 to 2023. Subsequent to the execution of purposive sampling, a total of 62 samples were ascertained. The data collection methodology employed consists of secondary data, while the analytical processes are conducted utilizing the statistical product and service solution version 25 software. The findings of the research indicate that 1) carbon emission disclosure has a detrimental effect on corporate value; 2) green innovation exerts a positive influence on corporate value; 3) green investment does not affect corporate value;

4) good corporate governance is capable of moderating the relationship between carbon emission disclosure and corporate value; 5) good corporate governance does not moderate the relationship between green innovation and corporate value; 6) good corporate governance is ineffective in moderating the relationship be-tween green investment and corporate value.

Copyright

© 2025 The Author(s)

Open Access

Open Access This chapter is licensed under the terms of the Creative Commons Attribution-NonCommercial 4.0 International License (http://creativecommons.org/licenses/by-nc/4.0/), which permits any noncommercial use, sharing, adaptation, distribution and reproduction in any medium or format, as long as you give appropriate credit to the original author(s) and the source, provide a link to the Creative Commons license and indicate if changes were made.

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TY  - CONF
AU  - Angel Aprilya Limbong Marrung
AU  - Syarifuddin
AU  - Muhammad Irdam Ferdiansah
PY  - 2025
DA  - 2025/07/30
TI  - Effect Carbon Emissions Disclosure, Green Innovation, Green Investment on Firm Value with Moderating Corporate Governance
BT  - Proceedings of the 9th International Conference on Accounting, Management, and Economics 2024 (ICAME 2024)
PB  - Atlantis Press
SP  - 1799
EP  - 1812
SN  - 2352-5428
UR  - https://doi.org/10.2991/978-94-6463-758-8_143
DO  - 10.2991/978-94-6463-758-8_143
ID  - Marrung2025
ER  -