PENGARUH PENGUNGKAPAN SUSTAINABILITY REPORT DAN KINERJA KEUANGAN PERUSAHAAN TERHADAP UPAYA PENCAPAIAN SUSTAINABLE DEVELOPMENT GOALS PADA PERUSAHAAN SEKTOR PERTAMBANGAN DI BEI

The purpose of this study was to analyze the effect of the disclosure of
sustainability reports and the company’s financial performance on efforts to
achieve sustainable development goals. The population of this study is mining
sector companies listed on the IDX in 2021-2023. This study used puposive
sampling that produced 35 companies and a total sample of 105 for three years.
The analysis method used is multiple liniear regression with the help of SPSS
version 25. The results of the study show that the disclosure of sustainability reports
has a significant effect on efforts to achieve sustainable development goals, while
the company’s Financial performance measured using ROA has no effect on efforts
to achieve sustainable development goals.