| Issue |
BIO Web Conf.
Volume 225, 2026
International Colloquium on Youth, Environment, and Sustainability – “Earth System Equity: Integrating Social-Economy and Ecological Solutions within Planetary Boundaries” (ICYES 2025)
|
|
|---|---|---|
| Article Number | 02002 | |
| Number of page(s) | 14 | |
| Section | Environmental Education | |
| DOI | https://doi.org/10.1051/bioconf/202622502002 | |
| Published online | 06 March 2026 | |
The Effect of Disclosure of Environmental, Social, And Governance Aspects in the Sustainability Report on Indonesian Mining Companies Value
1 Master of Sustainability Science Program, Graduate School, Padjadjaran University, Bandung, Indonesia
2 Department of Management, Faculty of Economics and Business, Padjadjaran University, Bandung, Indonesia
3 Department of Public Health, Faculty of Medicine, Padjadjaran University, Bandung, Indonesia
* Corresponding author: This email address is being protected from spambots. You need JavaScript enabled to view it.
Abstract
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.
Key words: Sustainability Report / Mining Company / Company Value
© The Authors, published by EDP Sciences, 2026
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