Pengaruh csr, carbon emission disclosure dan kinerja lingkungan terhadap keberlanjutann perusahaan dengan visi misi sebagai variabel moderasi
P enelitian ini bertujuan untuk memberikan bukti empiris mengenai pengaruh corporate social responsibility, carbon emission carbon dan kinerja lingkungan dengan visi misi sebagai variabel moderasi terhadap keberlanjutan perusahaan.Sampel data penelitian ini diambil dari laporan tahunan serta laporankeberlanjutan perusahaan non keuangan (industri, energi dan basic materials) yangterdaftar di Bursa Efek Indonesia (BEI) periode 2017-2021. Sampel penelitian inidipilih dengan metode purposive sampling dan diperoleh sebanyak 14 perusahaanyang memenuhi kriteria dengan total 70 sampel.Penelitian ini menggunakan analisis regresi linier berganda untukmenganalisis pengaruh corporate social responsibility, carbon emission carbon dan kinerja lingkungan terhadap keberlanjutan perusahaan dengan visi misi sebagaivariabel moderasi. Hasil penelitian ini menunjukan bahwa corporate socialresponsibility, carbon emission disclosure dan kinerja lingkungan berpengaruh positif terhadap nilai perusahaan. Namun untuk visi misi tidak dapat memoderasi variabel independen terhadap variabel dependen.
T his study aims to present empirical evidence on the effect of corporate social responsibility, carbon emission carbon and environment performance with vission mission as moderating on corporate sustainability.Samples of research data were taken from annual reports and sustainability reports in non financial corporate (industry, energy and basic materials) on IndonesiaStock Exchange (IDX) in the period of 2017-2021. The research sample was selected through purposive sampling method and obtained as many as 14 companies met the criteria, with a total sample of 70.This study uses multiple linear regression analysis to analyze the effect of corporate social responsibility, carbon emission disclosure and environment performance on corporate sustainability with vission mission as moderating. The results show that corporate social responsibility, carbon emission disclosure dan environment performance have a positive effect on corporate sustainability. And the vision and mission cannot moderate the independent variables on the dependentvariable