THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE AND SUSTAINABILITY REPORT ASSURANCE ON FIRM VALUE: EVIDENCE FROM INDONESIAN FAST-MOVING CONSUMER GOODS (FMCG) COMPANIES DURING THE 2019–2024 PERIOD
This study examines the influence of sustainability report disclosure and sustainability report assurance on firm value in Indonesia’s fast-moving consumer goods (FMCG) sector. Although sustainability reporting has increasingly become a regulatory mandate, evidence regarding its economic relevance in emerging markets r...