DWI JAYANTI ,MARLINA ,EDDY WINARSO
DOI: https://doi.org/The United Nations Principles of Responsible Investment report presented ESG issues and pushed for their incorporation into sustainable investment practices; these features would be measured by ESG risk ratings. Since then, ESG issues have garnered prominence. Several mining corporations are comparatively high-risk in terms of environmental, social, and governance (ESG) considerations. Examining how environmental expenses and green innovation affect ESG performance is the focus of this study. Environmental cost is determined by the company's actual spending, and green innovation score is used to evaluate green innovation, and ESG risk ratings are used to evaluate ESG performance. Using a purposive selection strategy, a total of 33 firms were chosen to represent the research population. These companies were listed on the IDX from 2021 to 2023. Multiple linear regression is the data analysis approach that was utilized, while SPSS was used for data processing.
Research shows that environmental costs have a minor but considerable effect on ESG performance, green innovation has no effect on ESG performance at all, and both environmental costs and green innovation have a substantial impact on ESG performance when tested together.
