Pengaruh Pengungkapan Environmental, Social, and Governance (ESG) dan Keunggulan Kompetitif terhadap Kinerja Perusahaan di Indonesia Periode 2015-2019

Deskripsi

This study aims to investigate the effect of environmental, social and governance (ESG) on company performance, moderated by competitive advantage. This study used a sample of 52 publicly listed companies on the Indonesia Stock Exchange that consistently disclose their ESG scores between 2015-2019. This research used panel data which is processed using random effect model data. The results of this study indicate that ESG disclosure has a negative impact on company performance. When the moderating variable, competitive advantage, is introduced in the model, ESG disclosure has a positive impact on company performance but it is not significantAda Tabel