Sustainability reporting and firm value

Environment has become an important issue in the business world these days. Companies are increasingly paying more attention to company management without neglecting environmental sustainability. This study aims examine effect of sustainability reports for on stock performance, with growth category companies as moderating variable. The sample consist 18 growth-category that were included evaluation during 2020 Indonesian Stock Exchange. report is indicator performance taken from compliance Global Reporting Initiative (GRI) Standards, while measured using share price at reporting date. Tests carried out Moderated Regression Analysis. results showed a had good also performance. And when compared non-growing category, there difference, although not statistically significant. implies importance and investors pay processes accordance standards.