GREEN ACCOUNTING AND ENVIRONMENTAL PERFORMANCE : HOW MUCH DOES IT AFFECT COMPANY VALUE? A STUDY OF THE ENERGY AND RAW MATERIALS SECTOR ON THE IDX 2021–2023
Indonesia is currently facing climate change due to global warming caused by various human activities that can threaten environmental sustainability. Most of the causes of climate change occur due to the combustion of non-renewable energy sources, such as oil, gas, and coal. A company is not only responsible for genera...