CARBON EMISSION DISCLOSURE AND TAX MITIGATION AS DETERMINANTS OF FIRM VALUE: THE MODERATING EFFECT OF ESG DISCLOSURE ON ENERGY SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE (2021–2024). Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah, [S. l.], v. 2, n. 8, p. 94–109, 2026. DOI: 10.64788/ar-rasyid.v2i8.467. Disponível em: https://e-journal.sahariset.com/index.php/ar-rasyid/article/view/467. Acesso em: 17 aug. 2026.