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All Journal Journal of Accounting Science
Alim Matur Rosyidah
Universitas Pembangunan Nasional “Veteran” Jawa Timur
Economics, Econometrics & Finance

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How ESG Disclosure Affects Financial Performance Alim Matur Rosyidah; Rizdina Azmiyanti
Journal of Accounting Science Vol. 10 No. 2 (2026): July
Publisher : Universitas Muhammadiyah Sidoarjo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21070/jas.v10i2.2119

Abstract

General Background: The market is increasingly sustainability-focused, with ESG disclosures enhancing corporate transparency, investor trust, and long-term value. Specific Background: In Indonesia's consumer non-cyclicals sector, ESG disclosure’s impact on financial performance remains inconsistent. Knowledge Gap: Most studies use composite ESG indices, overlooking the separate impacts of each dimension, research analyzing these individually in Indonesia remains limited. Objective: This study analyzes the effect of environmental, social, and governance disclosure on the financial performance of non-cyclical companies on the IDX 2022–2024. Method: Using quantitative methods used secondary data from annual reports, sustainability reports, and Bloomberg with a sample of 18 companies (54 observations) using purposive sampling and regression analysis on panel data using EViews 13. Results: The results indicate that social and governance disclosure has a positive and significant influence on financial performance while environmental disclosure does not have a significant influence. Novelty: This study indicates that positive impacts only come from social aspects with governance so that it can clarify the influence on each dimension previously covered in composite ESG. Implications: These results can provide a lesson for managers and investors that social and governance aspects have a stronger financial impact than environmental aspects.
Co-Authors Rizdina Azmiyanti