Carbon emission disclosure and environmental performance in mining industry: exploring the moderating effect of competitive business strategy on financial performance in the context of corporate sustainability
Carbon emission disclosure and environmental performance in mining industry: exploring the moderating effect of competitive business strategy on financial performance in the context of corporate sustainability

Summary/Abstract: This study aims to assess the relationship between Carbon Emission Disclosure (CED), Competitive Business Strategy (CBS), on Financial Performance (FP) of energy sector companies listed in the Indonesia Stock Exchange in 2022. The study procedures were carried out using a descriptive quantitative approach, and the data obtained were assessed with moderated regression analysis. The results showed that CED had a significant and positive influence on FP. However, CBS did not significantly moderate the relationship between the two variables. The results also showed that CBS had a moderate effect in moderating the relationship between environmental and FP. Based on the results, this study showed the importance of CED in enhancing FP within the energy sector while revealed the role of CBS in moderating the impact of Environmental Performance (EP).

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