Track: Sustainable Manufacturing

Abstract

Climate change is one of the most widely debated issues in the world. This is mostly because of the rise in greenhouse gas emissions during the industrial revolution. The corporation publishes a Social and Environmental Responsibility Report as a form of corporate responsibility. The authors of this study want to explore how CSR reporting, carbon emissions disclosure, and eco-efficiency applications affect corporate value. The objects under consideration are 55 manufacturing corporations listed on the Indonesian Stock Exchange, with an emphasis on the industrial sector (IDX). SPSS 26 multiple linear regression analysis was used to evaluate the data. According to this study, CSR has a considerable negative impact on corporate value. Furthermore, disclosing carbon emissions has a substantial detrimental impact on the companies' values. The same applies for eco-efficiency, which reduces firm value. This finding demonstrates that CSR, carbon emissions transparency, and eco-efficiency do not affect the enterprise value computed by PBV. The three independent factors investigated had little effect, especially on swings in the company's stock price.