Work

Amidst COVID-19: the moderating role of innovation and brand valuation in ESG disclosure and firm value relationship

Year: 2025

Type: article

Abstract: This paper mainly aims to explain the correlation of ESGD, innovation, and brand valuation toward firm value. In addition, this paper also observes the significant changes in ESGD before and during the COVID-19 pandemic. The study found that innovation positively strengthens the relationship between ESGD and firm value, while brand valuation does not. ESGD has had significant changes before and during the COVID-19 pandemic. The findings suggest ESGD, innovation, and brand valuation act as a competitive advantage and enhance additional value towards the firm value. The link between ESGD and firm value has been extensively studied. There is still a sizable study gap when considering potential mediating elements that can offer a more thorough and fuller picture of the ESGD and firm value link. Innovation and brand valuation are two of the most significant potential mediators.

Source: International Journal of Work Innovation

DOI: 10.1504/ijwi.2025.147771

Authors: Josua Tarigan, Jasmine Iskandar, Saarce Elsye Hatane

Institution: Petra Christian University

Language: English

Topic: Corporate Social Responsibility Reporting

Subfield: Strategy and Management

Field: Business, Management and Accounting

Domain: Social Sciences

SDG: Industry, innovation and infrastructure

Open Access status: green

OpenAlex ID: W4412822505