Pengaruh Investasi Hijau Dan Pajak Lingkungan Terhadap Laporan Keberlanjutan Pada Perusahaan Yang Terdaftar Di Bursa Efek Indonesia 2021-2024

Abstrak

This study examines the influence of green investment and environmental tax on sustainability report disclosure among mining sector companies listed on the Indonesia Stock Exchange during the period 2021–2024. Using a quantitative approach, secondary data from annual reports and sustainability reports of 25 sample companies were analyzed employing Structural Equation Modeling–Partial Least Squares (SEM-PLS) through SmartPLS 4 software. The results indicate that green investment has a positive and significant effect on sustainability report disclosure, whereas environmental tax has no significant influence. These findings suggest that sustainability report disclosure in mining companies is more strongly driven by other factors beyond the variables examined, such as corporate governance, stakeholder pressure, and reputation strategy.