This study analyses the effect of carbon emission reporting and environmental performance on mining companies"™ market value which is listed on the IDX (Indonesian Stock Market). Based on sample criteria, 47 company samples were selected for 5 years (2018 "“ 2022), resulting in 235 data samples. This study employs the panel data regression method which is processed using Eviews software. Before data analysis, a model selection test was carried out, and the fixed effect model was chosen as the best fit. The data model"™s feasibility was then tested using classical assumption tests. This investigation reveals a negative correlation between environmental performance and firm value, indicating that environmental performance does not enhance company value. However, voluntary carbon emissions report a positive influence on firm valuation. This research contributes to the literature on corporate environmental responsibilities and their impact on various stakeholders.JEL: G30, G32.
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