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ESG Reporting Dimension Under Economic Uncertainty: Implication For Competitive Advantage and Firm Value 2026

Environmental, Social, and Governance (ESG) reporting has become increasingly important in supporting corporate resilience and long-term value creation under conditions of economic uncertainty. However, prior studies predominantly treat ESG reporting as a single composite construct, providing limited understanding of how individual Environmental, Social, and Governance dimensions contribute to firms' strategic outcomes. This study aims to examine ESG reporting dimensions under economic uncertainty and explore their implications for competitive advantage and firm value among companies included in the IDX ESG Leaders
Index. The study employs a quantitative approach using panel data from 16 companies listed in the IDX ESG Leaders Index during the 2020–2023 period. ESG reporting is assessed based on Environmental, Social, and Governance disclosure dimensions aligned with the Indonesia Stock Exchange (IDX) ESG criteria. Firm value is measured using Tobin's Q, while competitive advantage is proxied by relative market concentration. Data analysis consists of descriptive analysis to identify reporting patterns across ESG dimensions, followed by panel data regression and robustness analysis to examine their implications for competitive advantage and firm value. The findings are expected to provide a more comprehensive understanding of the heterogeneous roles of ESG reporting dimensions under economic uncertainty and offer empirical evidence that extends beyond the use of aggregate ESG measures. This study contributes to the ESG literature by emphasizing a multidimensional perspective on ESG reporting and providing practical insights for managers, investors, and policymakers in strengthening corporate sustainability strategies during periods of economic uncertainty.

Informasi Detail
Penerbit
: ISBEST.,
Bahasa
English
ISBN/ISSN
2987-0461
Edisi
The 9 ISBEST Vol 6 (2026)
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