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All Journal International Journal of Applied Business and International Management
Claudia Kristina Dwinovianti Mitang
Sanata Dharma University
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Firm Value Analysis in SRI-KEHATI Index: Carbon Emission Disclosure, Green Investment, and Green Innovation Impact Christina Heti Tri Rahmawati; Albertus Yudi Yuniarto; Claudia Kristina Dwinovianti Mitang
International Journal of Applied Business and International Management Vol 11, No 2 (2026): August 2026
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijabim.v11i2.4611

Abstract

Sustainable Development Goals (SDGs) are a global commitment including Indonesia to overcome the world's biggest problems so as to create a better and more sustainable world. Therefore, handling climate change is the main assessment of companies in increasing firm value, so that companies have a role and participation to support environmental sustainability through carbon emission disclosure, green investment, and green innovation which ultimately strengthens the company's financial performance towards sustainable investment. The research sample comprises 120 entities that fulfil the criteria, specifically those listed on the Indonesia Stock Exchange and indexed by the Sustainable and Responsible Investment-Indonesian Biodiversity Foundation (SRI-KEHATI) from 2020 to 2024. The data analysis method employed was Partial Least Squares. The study's findings indicate that carbon emission disclosure does not impact firm value, green investment and green innovation influence firm value, financial performance does not enhance or diminish the effect of carbon emission disclosure on firm value, and financial performance amplifies the effect of green investment and green innovation on firm value. The implications of the study for investors are expected to be used as a basis for decision making that supports sustainable investment.
Co-Authors Albertus Yudi Yuniarto Christina Heti Tri Rahmawati