International Journal of Economics Development Research (IJEDR)
Vol. 6 No. 4 (2025): International Journal of Economics Development Research (IJEDR)

Impact of Environmental, Social, Governance (ESG) Disclosure on Company Performance

Tang, Sukiantono (Unknown)
Serly (Unknown)
Sheila Septiany (Unknown)
Budi Harsono (Unknown)
Windy Ardianti (Unknown)

Article Info

Publish Date
11 Jun 2025

Abstract

This study aims to analyze the impact of Environmental, Social, and Governance (ESG) disclosure on firm performance. Using secondary data from companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2022 period, this study employs panel regression analysis with EViews software. The results indicate that ESG significantly influences firm performance with a negative relationship, suggesting that increased ESG disclosure has not yet provided a direct positive impact on financial performance. The implication of this study is that companies need to balance ESG commitments with sustainable business strategies to achieve long-term benefits.

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Journal Info
International Journal of Economics Development Research (IJEDR)
Website

Abbrev

ijedr

Publisher

Yayasan Pendidikan Riset dan Pengembangan Intelektual

Subject

Economics, Econometrics & Finance Social Sciences

Description

IJEDR focuses on economics, innovation, and investment. Dedicated to enhancing economics development a country, regional and the world in general. IJEDR invites papers on Economics field (Economic growth, Monetary and fiscal policy effect, Innovation practices, Innovation impact, Corporate finance, ...