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Mining companies are increasingly required to demonstrate environmental, social, and governance (ESG) accountability through sustainability reporting (SR). However, empirical evidence regarding the impact of SR on firm value in Indonesia’s mining sector remains inconsistent. This study aims to systematically examine the relationship between sustainability reporting and firm value using legitimacy theory as the conceptual framework. A Systematic Literature Review was conducted following the PRISMA 2020 protocol, employing narrative and thematic synthesis. Peer-reviewed articles published between 2018 and 2025 were retrieved from Google Scholar, Garuda Portal, and SINTA databases using relevant keywords. From 4,260 initial records, 11 studies met the inclusion criteria after screening, deduplication, and quality appraisal using an adapted CASP checklist. The findings reveal three dominant patterns: most studies report a positive effect of SR on firm value through improved transparency, corporate reputation, and investor confidence; several studies find no significant relationship due to short-term investor orientation; while a minority report negative effects associated with low disclosure quality and greenwashing concerns. Furthermore, the effectiveness of SR is influenced by disclosure quality, corporate governance, profitability, and leverage. This study implies that sustainability reporting can enhance firm value when disclosures are credible, consistent, and material, supporting legitimacy theory and encouraging alignment with the GRI 14: Mining Sector 2024 standard.

This research examines the relationship between public relations (PR) strategies and brand image formation in leading companies in Indonesia. Using a case study approach, this research analyzes how PR activities contribute to the formation, maintenance, and recovery of brand image. The results show a positive correlation between the implementation of effective PR strategies and brand image enhancement. This study also identifies PR best practices applied by successful brands in Indonesia in building positive perceptions among consumers and stakeholders. The findings provide valuable insights for PR and marketing practitioners in optimizing communication strategies to strengthen brand image in the competitive digital era.

In an increasingly complex era of globalization, companies are expected not only to be profit-oriented, but also to pay attention to their social responsibility. This study aims to analyze the effect of business ethics on the effectiveness of Corporate Social Responsibility (CSR) programs in companies listed on the Indonesia Stock Exchange (IDX). The method used is quantitative analysis with a Structural Equation Modeling (SEM) approach using data from questionnaires distributed to 100-150 companies during the 2019-2023 period. The results of the analysis show that there is a significant relationship between business ethics and CSR performance, where companies that apply ethical principles tend to have more effective CSR programs. The implications of this study emphasize the importance of integrating ethics in business strategy to enhance corporate reputation and meet stakeholder expectations. This study also provides recommendations for companies and policy makers to formulate policies that support ethics-based CSR practices.

This study analyzes the effect of green accounting, carbon emission disclosure, and environmental performance on firm value. The research is motivated by growing awareness of environmental sustainability, climate change concerns, and the demand for corporate transparency and accountability in managing environmental impacts. Firms are expected not only to achieve financial goals but also to actively manage environmental responsibilities to create long-term value for stakeholders. The research sample consists of 64 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2021–2023 that meet the purposive sampling criteria and provide complete sustainability and annual reports. A quantitative approach is used with secondary data from annual and sustainability reports. The independent variables are green accounting (X1), carbon emission disclosure (X2), and environmental performance (X3), while the dependent variable is firm value (Y), measured by Tobin’s Q ratio. Multiple linear regression analysis is applied along with classical assumption testing to ensure reliability, followed by partial and simultaneous hypothesis testing. The results indicate that green accounting has no significant effect on firm value, implying that adopting green accounting alone may not influence investor perceptions without broader environmental initiatives. Conversely, carbon emission disclosure and environmental performance have a positive and significant effect on firm value, showing that transparent reporting and measurable environmental improvements can strengthen market confidence. The R² value is 4.4%, suggesting other factors also contribute to firm value. Simultaneously, all three variables significantly affect firm value, highlighting the combined importance of environmental responsibility. The findings provide practical insights for managers, investors, and policymakers: implementing sustainability practices, particularly carbon emission disclosure and improved environmental performance, can enhance investor trust, strengthen corporate reputation, and ultimately increase firm value in the competitive market.

The purpose of the study is to provide empirical evidence regarding the influence of Corporate Social Responsibility and Good Corporate Governance Disclosure on Company Reputation. This research was conducted on banking companies listed on the Indonesia Stock Exchange (IDX) in 2020-2022. The number of samples taken was 108 observational samples, the nonprobability sampling method, especially the sampling technique, namely purposive sampling. Data collection is carried out by documentation. The analysis technique used is logistic regression analysis technique with the help of SPSS software. The results of this study show that Corporate Social Responsibility Disclosure has a positive effect on the company's reputation and Good Corporate Governance has a positive effect on the company's reputation.