Open research questions in Corporate Social Responsibility Disclosure

What the literature leaves open

• The relationship between ESG disclosure and firm value is not well understood. The role of industry type as a moderating variable is not well studied.

  EFEK MODERASI TIPE INDUSTRI DALAM HUBUNGAN ESG DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI · 2026 · DOI

• The study identifies a gap in the literature regarding the relationship between ownership structure and financial performance in the Indonesian industrial sector.

  THE EFFECT OF OWNERSHIP STRUCTURE ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD · 2026 · DOI

• The study only examines the effect of Green Accounting on financial performance in mining companies. The research sample is limited to 8 mining companies with 40 observation data over five years.

  PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023 · 2026 · DOI

• The impact of Green Accounting on financial performance in mining companies is still unclear. There is a need for quantitative studies to investigate the relationship between Green Accounting and financial performance.

  PENGARUH GREEN ACCOUNTING TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERTAMBANGAN DI BEI TAHUN 2019-2023 · 2026 · DOI

• Future studies can explore the relationship between ESG disclosure, foreign ownership, and profitability in other sectors. The study suggests that further research is needed to fully understand the impact of ESG disclosure and foreign ownership on corporate profitability.

  PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR KESEHATAN · 2026 · DOI

• The study identifies a gap in the understanding of the relationship between ESG disclosure, foreign ownership, and profitability in the healthcare sector. It notes that prior studies have not fully explored this relationship.

  PENGARUH ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE DAN KEPEMILIKAN ASING TERHADAP PROFITABILITAS PERUSAHAAN SEKTOR KESEHATAN · 2026 · DOI

• The study identifies a research gap in the literature on the effect of corporate governance mechanisms on carbon emission disclosure. The study aims to fill this gap by analyzing the effect of Dewan Direksi, Frekuensi Rapat Dewan Direksi, and Gender Diversity on carbon emission disclosure.

  PENGARUH MEKANISME CORPORATE GOVERNANCE TERHADAP CARBON EMISSION DISCLOSURE · 2026 · DOI

• The relationship between ESG and financial performance is complex and context-dependent. There is a lack of standardization in ESG reporting and measurement. The study is limited to the banking industry.

  PENGARUH KUALITAS IMPLEMENTASI AKUNTANSI KEBERLANJUTAN PADA PROFITABILITAS BANK TERDAFTAR DI BEI · 2026 · DOI

• The study only examines the banking industry. The sample size is limited to 17 banks. The study only examines the moderating role of company size.

  PENGARUH KUALITAS IMPLEMENTASI AKUNTANSI KEBERLANJUTAN PADA PROFITABILITAS BANK TERDAFTAR DI BEI · 2026 · DOI

• Future studies can explore the impact of ESG scores on company value in other contexts. Future research can also examine the relationship between ESG scores and other company outcomes.

  PENGARUH SKOR ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA · 2026 · DOI

• The study identifies a gap in the existing literature on the impact of ESG scores on company value in the Indonesian context. The study aims to fill this gap by analyzing the relationship between ESG scores and company value.

  PENGARUH SKOR ENVIRONMENTAL, SOCIAL, DAN GOVERNANCE TERHADAP NILAI PERUSAHAAN: STUDI EMPIRIS PADA PERUSAHAAN NON KEUANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA · 2026 · DOI

• There is a gap in the understanding of the influence of ownership structure and firm characteristics on environmental disclosure among energy sector companies. The study aims to fill this gap by examining the relationship between institutional ownership, managerial ownership, firm size, and profitability on environmental disclosure.

  PENGARUH STRUKTUR KEPEMILIKAN DAN KARAKTERISTIK PERUSAHAAN TERHADAP ENVIRONMENTAL DISCLOSURE PADA PERUSAHAAN SEKTOR ENERGI DI BURSA EFEK INDONESIA · 2026 · DOI

• There is a need to analyze the effect of ROA and DER on EPS at PT Aneka Tambang Tbk. The study aims to fill this gap by analyzing the effect of ROA and DER on EPS from 2012-2021.

  PENGARUH RETURN ON ASSET (ROA) DAN DEBT TO EQUITY RATIO (DER) TERHADAP EARNING PER SHARE (EPS) PADA PT. ANEKA TAMBANG, TBK. PERIODE 2012–2021 · 2026 · DOI

• The study faces challenges in terms of the complexity of the global economy and the need for companies to adapt quickly to changes in the business environment. The study also faces challenges in terms of the higher level of operational complexity and financial risk in the manufacturing sector.

  Analysis of the Z-Score Model in Predicting Financial Distress and Its Impact on Firm Value · 2026 · DOI

• Rifampicin resistance is a significant challenge in the treatment and control of pulmonary tuberculosis. The study highlights the need for improved treatment and control strategies for rifampicin-resistant TB. The study's findings have implications for public health policy and practice.

  Resistensi Rifampisin Pasien TB Paru: Gambaran TCM dan Riwayat Pengobatan di RSUD Aloei Saboe · 2026 · DOI

• The energy sector has a significant impact on the environment. There is a lack of transparency and accountability in the energy sector. The relationship between ESG disclosure, cash holding, and asset growth is complex.

  Pengaruh Pengungkapan Esg, Cash Holding, dan Asset Growth Terhadap Nilai Perusahaan Sektor Energi di Bursa Efek Indonesia · 2026 · DOI

• The reporting of environmental effects is still largely voluntary, inconsistent, and limited in Nigeria. There are significant gaps in previous empirical studies in Nigeria. The study faces the challenge of ensuring the validity and replicability of the Environmental Disclosure Index (EDI).

  Environmental Accounting Disclosure and Financial Performance of Listed Manufacturing Firms in Nigeria · 2026 · DOI

• There is a need to analyze the impact of green accounting and firm size on company performance in the raw materials sector.

  PENGARUH GREEN ACCOUNTING DAN UKURAN PERUSAHAAN TERHADAP KINERJA PERUSAHAAN SEKTOR BASIC MATERIAL DI BEI · 2026 · DOI

• There is a need to analyze the effect of leverage, sales growth, and operating cash flow on financial distress in consumer cyclicals companies.

  PENGARUH LEVERAGE, SALES GROWTH, DAN ARUS KAS OPERASI TERHADAP FINANCIAL DISTRESS (Studi Empiris pada Perusahaan Consumer Cyclicals yang Terdaftar di Bursa Efek Indonesia pada Tahun 2022-2024) · 2026 · DOI

• A limitation of this study is the measurement of the short-term effects on financial performance using environmental programs or policies that have relatively long-term impacts.

  The Impacts of Environmental Management Accounting, Green Innovation and Environmental Performance on Financial Performance · 2026 · DOI

• The study identifies a gap in the understanding of CSR disclosure determinants. The study seeks to address this gap by analyzing the most dominant and consistent factors influencing CSR disclosure.

  DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SYSTEMATIC LITERATURE REVIEW PERIODE 2023-2026 · 2026 · DOI

• The study only examines the energy sector in Indonesia, - The study uses secondary data, - The sample size is limited to 23 companies

  PENGARUH GREEN ACCOUNTING TERHADAP KINERJA BERKELANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI DI INDONESIA) · 2026 · DOI

• There is a need to integrate environmentally conscious accounting practices and efficient asset utilization, - Prior studies have not examined the influence of green accounting, environmental performance, and Material Flow Cost Accounting indicators on sustainability performance

  PENGARUH GREEN ACCOUNTING TERHADAP KINERJA BERKELANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI DI INDONESIA) · 2026 · DOI

• Penelitian sebelumnya belum membahas secara komprehensif tentang pengaruh profitabilitas, likuiditas, dan solvabilitas terhadap nilai perusahaan melalui kebijakan dividen.

  Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan melalui Kebijakan Dividen · 2026 · DOI

• The study suggests that future research should examine the long-term benefits of sustainability for companies. The study recommends that future research should investigate the impact of environmental costs on company value.

  Pengaruh Pengungkapan Emisi Karbon dan Kinerja Lingkungan terhadap Nilai Perusahaan dengan Biaya Lingkungan sebagai Variabel Moderasi · 2026 · DOI

Most-cited papers in Corporate Social Responsibility Disclosure

• Managing corporate performance · International Journal of Productivity and Performance Management · 2010 · 258 citations
• The associations between environmental disclosures with financial performance, environmental performance, and firm value · Social Responsibility Journal · 2018 · 150 citations
• An analysis of linkage between economic value added and corporate social responsibility · Management Decision · 2008 · 129 citations
• Environmental, social and governance (ESG) performance and firm performance in India · Society and Business Review · 2022 · 109 citations
• Impact of mandatory corporate social responsibility on corporate financial performance: the Indian experience · Social Responsibility Journal · 2021 · 29 citations
• The nexus between corporate social responsibility and firm value: the moderating role of life-cycle stages · Social Responsibility Journal · 2022 · 27 citations
• Effect of corporate social responsibility on nonfinancial organizational performance: evidence from Yemeni for-profit public and private enterprises · Social Responsibility Journal · 2016 · 25 citations
• The value relevance of environmental performance: evidence from Indonesia · Social Responsibility Journal · 2017 · 22 citations
• Does mandatory CSR provide long-term benefits to shareholders? · Social Responsibility Journal · 2020 · 20 citations
• Impact of ISO 14001 and ISO 9001 adoption on corporate performance: evidence on a bank-based system · International Journal of Productivity and Performance Management · 2023 · 19 citations

Most recent work

• The Effect of Investment Opportunity Set, Earnings Growth, Company Size, and Profitability on Company Value in the Healthcare Sector on the Indonesian Stock Exchange for the Period 2020–2025 · Journal Research of Social Science, Economics, and Management · 2026
• Pengaruh Audit Internal dan Ketepatan Waktu Pelaporan Keuangan terhadap Integritas Laporan Keuangan pada Perusahaan Sektor Teknologi yang Terdaftar di BEI 2021-2024 · AKUNTANSI 45 · 2026
• DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SYSTEMATIC LITERATURE REVIEW PERIODE 2023-2026 · Jurnal Ekonomi Bisnis dan Kewirausahaan · 2026
• Financial Performance Mediates R&D Intensity and Intangible Assets on Manufacturing Firm Value in IDX · Indonesian Journal of Multidisciplinary Sciences (IJoMS) · 2026
• DAMPAK PENERAPAN GREEN ACCOUNTING, KINERJA LINGKUNGAN DAN CO RPORATE SOCIAL RESPONSIBILTY TERHADAP PROFITABILITAS PERUSAHAAN PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2017 – 2021 · PUBLIKASI RISET MAHASISWA AKUNTANSI · 2026
• PENGARUH GREEN ACCOUNTING TERHADAP KINERJA BERKELANJUTAN (STUDI EMPIRIS PADA PERUSAHAAN ENERGI DI INDONESIA) · JURNAL LENTERA AKUNTANSI · 2026
• Pengaruh Profitabilitas, Likuiditas dan Solvabilitas Terhadap Nilai Perusahaan melalui Kebijakan Dividen · Advances: Jurnal Ekonomi & Bisnis · 2026
• Pengaruh Hal Audit Utama terhadap Risiko Financial Distress dengan Manajemen Risiko Menjadi Variabel Moderasi · Inisiatif Jurnal Ekonomi Akuntansi dan Manajemen · 2026
• EFEK MODERASI TIPE INDUSTRI DALAM HUBUNGAN ESG DISCLOSURE TERHADAP FIRM VALUE: STUDI EMPIRIS PADA PERUSAHAAN YANG TERDAFTAR DI BEI · Jurnal Akuntansi Kompetif · 2026
• THE EFFECT OF OWNERSHIP STRUCTURE ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD · International Journal of Economics, Education, Law and Social Sciences (IJEELSC) · 2026

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