“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), pp. 94–109. doi:10.64788/ar-rasyid.v2i8.467.