<![CDATA[This quantitative study examines the effect of Carbon Emission Disclosure (CED) as the independent variable on Firm Value as the dependent variable, with Profitability (ROE), Firm Size, and Leverage (DER) as financial control variables. The empirical analysis focuses on energy companies listed on the Indonesia Stock Exchange (2020–2024). Employing a causal-associative research design and purposive sampling, panel data were analyzed using multiple linear regression in SPSS. The evidence suggests that carbon emission disclosure, profitability, and leverage tend to be associated with higher firm value, while firm size tends to be associated with lower market valuation. From a practical standpoint, transparent carbon disclosure may serve as a favorable signal to investors, potentially reducing information asymmetry and supporting valuation premiums]]>
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