<![CDATA[This study aims to analyze the effect of Carbon Tax Disclosure and Green Corporate Governance on Corporate Performance and to examine the role of Public Accounting Firm reputation as a moderating variable in energy sector companies listed on the Indonesia Stock Exchange. Increasing environmental pressure and carbon emission regulations encourage companies to strengthen sustainability strategies and environmental governance to maintain corporate performance. This study employs a quantitative approach using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS software. The research data consist of secondary data obtained from annual reports, sustainability reports, and audited financial statements of energy sector companies. Corporate Performance is measured using indicators of revenue growth, cost efficiency, target achievement, business expansion, and financial stability. The results show that Carbon Tax Disclosure and Green Corporate Governance have a positive and significant effect on Corporate Performance. However, the reputation of Public Accounting Firms is unable to moderate the relationship between Carbon Tax Disclosure and Corporate Performance, as well as the relationship between Green Corporate Governance and Corporate Performance. These findings indicate that the performance of energy sector companies is more influenced by the implementation of substantive environmental policies and green governance than by the reputation of external auditors. This study contributes to the development of sustainability accounting, environmental governance, and corporate performance literature in energy sector companies.]]>
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