The The Impact of ESG Transparency on the Financial Performance of Companies Listed in the LQ45 Index
This study aims to provide empirical evidence on the effect of Environmental, Social, and Governance (ESG) disclosure on financial performance. The study uses 60 firm-year observations from 20 companies included in the LQ45 Index and listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The sampling...