The Effect of Sustainability Report Disclosure and Innovations on Earnings Informativeness With Environmental Performance as Moderating

As climate change has been worsens, businesses must pay more attention to how their activities affect the environment. The intentions of this current research are analysed at influence environmental performance in moderating relationship between sustainability reporting disclosure and earnings informativeness. This paper used Purposive Sampling Method as a sampling technique identified forty-two (42) companies manufacture mining sector listed IDX, which follow PROPER consistently publishes audited annual reports from 2017-2019. Meanwhile, an Absolute Difference Value uses test effect variable, SPSS V27 use statistic analytical tool analyse hypothesis. empirical result indicate that could weaken report on informativeness earnings, other hand it also strengthen corporate innovation On hand, doesn't have significant direct earnings.