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Carnelita Diana

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Open access Oct 2026

Sustainability Report Disclosures and Firm Value: Evidence from Indonesian Banks

This study examines the dimension-specific associations between sustainability report (SR) disclosures and firm value within the Indonesian banking sector. Disaggregating GRI-based disclosure indicators into economic, environmental, and social dimensions, the analysis employs a fixed-effects panel specification on a ba...

Carnelita Diana, Setyo Tri Wahyudi, Saizal Pinjaman et al. · 0 citations

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