Green Investment and Emission Transparency Practices among IDX Consumer Non-Cyclicals from 2019 – 2024

Background: A company’s value is an important indicator for investors in assessing investment potential. In the consumer non-cyclical sector listed on the Indonesia Stock Exchange (IDX), firm value has shown a downward trend, as indicated by market value as measured by Price-to-Book Value (PBV). Stakeholder demands extend beyond financial performance to include environmental responsibility, creating urgency for companies to adopt green investment practices and carbon emission transparency. Objec