<![CDATA[This study examines the effect of Green Accounting and Environmental, Social, and Governance (ESG) disclosure on the value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. Using an associative quantitative approach, the study analyzes secondary data obtained from annual and sustainability reports of 25 mining companies selected through purposive sampling. Data were analyzed using IBM SPSS 26. Green Accounting was measured using the PROPER index, ESG using the ESG Disclosure Score, and firm value using Tobin's Q. The results indicate that Green Accounting and ESG disclosure have no significant effect on firm value, either partially or simultaneously, with significance values of 0.071, 0.234, and 0.094, all exceeding the 0.05 threshold. The model has limited explanatory power, as reflected by an Adjusted R Square of 2.5%, suggesting that firm value is largely influenced by other factors beyond the variables examined. These findings imply that investors in the Indonesian mining sector continue to prioritize fundamental financial performance and market conditions over sustainability-related information. The negative regression coefficients further suggest that environmental initiatives are still perceived as short-term costs rather than long-term value drivers, highlighting the need for stronger integration of sustainability practices into corporate strategy and reporting.]]>
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