Abstract
This research explores the impact of Environmental, Social, and Governance (ESG) reports on company financial performance. ESG has become an important indicator in assessing the desirability and social responsibility of companies in various industrial sectors. Although many companies are starting to adopt ESG reporting standards, there are still concerns regarding their impact on financial performance. This research aims to establish a relationship between ESG reports and company financial performance through analysis of quantitative data taken from public companies over a certain time period. The financial performance indicators explained include return on assets (ROA), return on equity (ROE), and share prices. ESG data is obtained from company annual reports and internationally recognized ESG databases.
Published Version
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