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Amidst COVID-19: the moderating role of innovation and brand valuation in ESG disclosure and firm value relationship

Tarigan, Josua and ISKANDAR, JASMINE and Hatane, Saarce Elsye (2025) Amidst COVID-19: the moderating role of innovation and brand valuation in ESG disclosure and firm value relationship. [UNSPECIFIED]

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        Abstract

        This paper mainly aims to explain the correlation of ESGD, innovation, and brand valuation toward firm value. In addition, this paper also observes the significant changes in ESGD before and during the COVID-19 pandemic. The study found that innovation positively strengthens the relationship between ESGD and firm value, while brand valuation does not. ESGD has had significant changes before and during the COVID-19 pandemic. The findings suggest ESGD, innovation, and brand valuation act as a competitive advantage and enhance additional value towards the firm value. The link between ESGD and firm value has been extensively studied. There is still a sizable study gap when considering potential mediating elements that can offer a more thorough and fuller picture of the ESGD and firm value link. Innovation and brand valuation are two of the most significant potential mediators

        Item Type: UNSPECIFIED
        Uncontrolled Keywords: ESG disclosure; ESGD; innovation; brand valuation; firm value; COVID-19
        Subjects: H Social Sciences > HF Commerce
        Divisions: UNSPECIFIED
        Depositing User: Admin
        Date Deposited: 02 Aug 2025 15:23
        Last Modified: 20 Aug 2025 19:27
        URI: https://repository.petra.ac.id/id/eprint/21742

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