The Effect of Sustainability Reporting on Firm Value with Institutional Ownership as a Moderating Variable: Evidence from Consumer Non-Cyclicals Companies Listed on the Indonesia Stock Exchange (2019-2023)
Environmental, social, and economic disclosures represent a critical form of corporate transparency in communicating sustainability-related information that may heavily influence investors’ assessments of firm value in contemporary capital markets. This study aims to comprehensively examine the direct effect of sustain...