Abstract: Background: Firm value and firm performance can maintain competitive advantage by reducing information asymmetry1 and can improve financial performance and by strengthening corporate social image through disclosure channels. Firm value in improving their financial performance. Materials & Methods: The population in this study is all companies in Indonesia focusing on manufacturing companies listed on the IDX in 2018 to 2020 The sample is part of the population that has the same characteristics as the population. The sampling technique in this study uses probability sampling technique, which is a sampling technique that provides equal opportunities for each element (member) of the population to be selected as a sample member..........
KEYWORDS: carbon emission disclosure, competitive advantage, green innovation, firm value
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