Environmental, social, governance (ESG) and company value: An food and beverage case study

Hadi, Abdul; Juniar, Asrid; Mahfuzhah, Nadya; Sudirwo, Sudirwo

dc.contributor.author	Hadi, Abdul
dc.contributor.author	Juniar, Asrid
dc.contributor.author	Mahfuzhah, Nadya
dc.contributor.author	Sudirwo, Sudirwo
dc.date.accessioned	2025-04-16T00:21:40Z
dc.date.available	2025-04-16T00:21:40Z
dc.date.issued	2024-12-23
dc.identifier.citation	Proceedings of International Conference on Finance Economics and Business (ICOFEB)	en_US
dc.identifier.uri	https://repo-dosen.ulm.ac.id//handle/123456789/36617
dc.description.abstract	Company value reflects the public's assessment of and trust in a company's performance. This study aims to test and analyze the influence of environmental, social, and governance (ESG) on corporate value in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2020-2022 period with a total of 22 companies. A total of 66 samples were obtained through purposive sampling. The results show that the environmental disclosure variable has a lower influence on company value, whereas the governance disclosure variable has a significant positive influence. By contrast, the social disclosure variable has a negative and significant influence. This can reflect the optimization of a company's performance, especially related to social and environmental disclosures.	en_US
dc.relation.ispartofseries	2;
dc.subject	Company Value	en_US
dc.subject	Environmental Disclosure	en_US
dc.subject	Social Disclosure	en_US
dc.subject	Governance Disclosure	en_US
dc.subject	ESG	en_US
dc.title	Environmental, social, governance (ESG) and company value: An food and beverage case study	en_US
dc.type	Article	en_US