The Effect of Disclosure of Environmental, Social, And Governance Aspects in the Sustainability Report on Indonesian Mining Companies Value

This research examines the impact of Environmental, Social, and Governance (ESG) aspects on company value in the mining sector. Mining companies often cause environmental damage and neglect social and environmental impacts, leading to degradation. The study uses a quantitative approach with descriptive and verification techniques; Sample collected from twenty mining companies listed on the Indonesia Stock Exchange (BEI) between 2018-2022. The results show that ESG aspects have a considerable influence on the value of companies in the mining sector, highlighting the importance of sustainability, social responsibility, and good governance in enhancing company value and performance. Although ESG significantly affects company value, this finding should be interpreted cautiously because it is based on disclosure measures and market-based valuation, which may be influenced by investor sentiment and external economic conditions.