THE EFFECT OF DISCLOSURE OF CARBON EMISSIONS AND ECO EFFICENCY ON COMPANY VALUE
Main Article Content
There are many threats to climate change accompanied by environmental damage. This is able to create a paradigm for assessing environmental performance in companies that are directly related to the environment. Regarding the impact of a business's business activities on the environment, it is a challenge for companies to find ways to reduce their environmental impact and make disclosures as a form of responsibility every year. The sample in this research uses energy sector companies for the period 2020 to 2023. The method used in this research is a panel data regression model with the results of research on carbon emissions disclosure and eco-efficiency having no effect on company value.
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