ESG Disclosure and Firm Value in Sharia Capital Markets: Evidence from Food and Beverage Firms in Indonesia
This study aims to analyze the influence of Environmental, Social, and Governance (ESG) on firm value in food and beverage sub-sector companies listed in the Indonesian Sharia Stock Index (ISSI) for the 2021–2024 period. Firm value is proxied using Price to Book Value (PBV), while ESG is measured based on the disclosur...