“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)”. 2026. Ar-Rasyid: Jurnal Publikasi Penelitian Ilmiah 2 (8): 94-109. https://doi.org/10.64788/ar-rasyid.v2i8.467.