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Abstract
Rapid changes in the business environment, globalization, technological advances, and the Covid-19 pandemic require companies to improve their performance and corporate value. In addition to financial factors, non-financial practices such as Environmental, Social, and Governance (ESG) and digitalization are key to building investor confidence and corporate reputation. In the era of digitalization 4.0, digital transformation requires companies to improve efficiency, transparency, and ESG implementation more effectively. The mining sector was chosen because its activities have a significant impact on the environment and society, making the implementation of ESG and financial slack management strategic in maintaining corporate sustainability and value. This study aims to reveal how ESG and financial slack shape corporate value and how digitalization strengthens this relationship. The results of this study are expected to provide practical insights for management to improve innovation and sustainability, help investors make more informed decisions, and provide input for regulators in promoting sustainable business practices.
Keywords : ESG, Financial Slack, Digitalization 4.0, firm Value, Mining Sector