<![CDATA[This study examines the effects of Green Transformational Leadership and Green Value Creation on Sustainability Performance Disclosure (in accordance with POJK No. 51/2017), as well as the moderating role of Green Competitive Advantage. A quantitative approach was employed using 2022 cross-sectional data from 626 listed companies on the Indonesia Stock Exchange. Data was sourced from sustainability reports and analyzed using STATA 15. The results demonstrate that both Green Transformational Leadership and Green Value Creation significantly enhance Sustainability Performance Disclosure. Furthermore, Green Competitive Advantage positively moderates and strengthens the effects of both variables. Sensitivity testing indicates that the model yields better results when disclosure is represented by the green product innovation dimension. This study also explore particular implications and limitations. Theoretically, this study reinforces the Sustainable Development Theory and the Triple Bottom Line framework. Practically, companies are advised to prioritize Green Value Creation, followed by Green Transformational Leadership, to enhance their disclosures. The optimal strategic combination involves integrating Green Competitive Advantage with Green Value Creation. The limitations of this study lie in the subjectivity of the content analysis and the potential for multicollinearity within the moderating interactions. The originality of this study contributes to the development of Sustainability Performance Disclosure measurements standardized by the Financial Services Authority.]]>
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