| dc.description.abstract | This study examines the correlation between ESG transparency and the
corporate value of large-cap Indian companies listed. The research model employed in
this study, based on previous related research, incorporates Tobin Q as the dependent
variable and three independent variables including the Environmental policy
stringency index (EPSE), Social policy stringency index (SPS), and Governance
policy stringency index (GPS). In addition, this article includes five control variables,
including growth rate, leverage, cash holding ratio, tangible assets, and company size.
Data spanning six years, from 2017 to 2022, was gathered to examine the correlation
between coverage and up-to-date information. A regression model was employed to
ascertain the connection between these variables and business value. As a result,
social and governance factors positively impact corporate value, while environmental
factors are not statistically significant | en_US |
