<![CDATA[Purpose – This study examines whether ESG Performance, Environmental Disclosure, and Intellectual Capital are associated with Corporate Resilience and Firm Value, and whether Corporate Resilience represents a potential intervening mechanism in these relationships in Indonesia’s oil and gas industry. Design/methodology/approach – The study uses panel data from 16 oil and gas companies during 2020–2024, comprising 80 firm-year observations. Corporate Resilience is measured using a Composite Resilience Index, Environmental Disclosure using a modified GRI 300-based index with 30 harmonized disclosure items, Intellectual Capital using VAIC, and Firm Value using Tobin’s Q. The analysis employs random-effects panel regression with year effects and firm-clustered robust standard errors. Model selection considers pooled, fixed-effects, random-effects, LM, and Hausman tests. Panel indirect associations are assessed using firm-level bootstrap inference, while fixed-effects estimation with wild cluster bootstrap is used as a robustness analysis. Finding/Results – The results provide no statistically significant evidence that ESG Performance, Environmental Disclosure, or Intellectual Capital is associated with Corporate Resilience. Similarly, ESG Performance, Environmental Disclosure, Intellectual Capital, and Corporate Resilience show no statistically significant association with Firm Value at the 5% level. The panel indirect association analysis provides no statistically significant evidence that Corporate Resilience functions as a potential intervening mechanism. Wild cluster bootstrap results yield consistent conclusions, while the sensitivity analysis excluding Stock Price Recovery maintains the main inference concerning Corporate Resilience.]]>
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