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Impact of sustainability quality on ASEAN firms' value

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  • Josua Tarigan
  • Angela Novianti Pranoto
  • Saarce Elsye Hatane
  • Ming-Lang Yeh

Abstract

This study investigates the impact of quality sustainability assurance (QSA) and sustainability performance (SP) on firm value, using panel data from 190 firm-year observations across 2019-2023. It also examines SP as a moderating variable in the relationship between QSA and firm value. The research highlights the significance of robust sustainability practices in enhancing corporate value, particularly in ASEAN's evolving sustainability landscape. Utilising the weighted least squares, the results also show the importance of having the quality of sustainability reporting consistent with actual SP. Profitability, asset size, and leverage-control measures also reveal expected effects on firm value. This shows how QSA and SP jointly affect firm valuation, stressing the need for companies to not only credibly report their sustainability efforts but also deliver significant SP. By this value proposition, regulators and stakeholders must prioritise assurance quality improvement and meaningful practices for sustainability in the corporate sector.

Suggested Citation

  • Josua Tarigan & Angela Novianti Pranoto & Saarce Elsye Hatane & Ming-Lang Yeh, 2026. "Impact of sustainability quality on ASEAN firms' value," International Journal of Sustainable Economy, Inderscience Enterprises Ltd, vol. 18(2), pages 202-220.
    • Handle: RePEc:ids:ijsuse:v:18:y:2026:i:2:p:202-220
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