This study was conducted with the aim of examining the effect of green process innovation variables and green product innovation on the company's financial performance with total asset turnover variables as control variables. The dance used in this selection is the Resource Based View (RBV) theory and stakeholder theory. The population used in the study were manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2020-2022. Sampling was carried out using purposive sampling technique. The number of samples used in this assessment was 400 samples. The results of this study indicate that green process innovation and green product innovation have a positive and significant effect on corporate financial performance. The results of this study also found that the control variable of total asset turnover is able to control the effect of green process innovation and green product innovation on corporate financial performance.

This study analyzes the impact of Environmental, Social & Governance (ESG) Risk Rating on Debt Financing in companies listed on IDX ESG Leaders for the period 2020-2023. Data was obtained through saturated sampling techniques and used an unbalanced panel with 30 companies included in IDX ESG Leaders for each period over the 3-year observation period, resulting in a total of 90 samples. The variables studied include ESG Risk Rating, Leverage, and Profitability. The results show that ESG Risk Rating has a significantly negative impact on Debt Financing. Control variables such as leverage do not impact Debt Financing, whereas profitability has a significantly negative impact on Debt Financing.

The impact of climate change increases public awareness and encourages various parties to realize the importance of sustainability in business and building activities. Companies with a sustainable economy are considered better in the eyes of the public and investors. The sustainability report contains information about the company's social, economic, and environmental performance. Information transparency allows investors to better assess investments that will affect stock prices. Ohlson's (1995) model is used in this study, which is based on Bowerman & Sharma's (2016) research. The three disclosures in the sustainability report together influence the company's stock price, however, if analyzed from every aspect of the disclosure, only social performance has a significant negative influence on the stock price. Thus, the first and second hypotheses in this study were accepted, and the third hypothesis was rejected. The disclosure of economic and environmental performance and sustainability reports affects the share prices of manufacturing companies listed on the IDX for the 2020-2022 period. The company is expected to improve the information disclosed and its quality in the sustainability report. This is so that investors and potential investors can make a more in-depth assessment of the performance and sustainability of a company. Investors should consider more information outside of finance to assess the sustainability of the company in the long term so that the decisions taken will be wiser.