<![CDATA[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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