The Influence of Environmental, Social and Governance Disclosure Concepts on the Success of Sustainable Business in Companies Listed on the Indonesian Stock Exchange in 2023 with the Implementation of Enterprise Resource Planning System as a Moderati

The purpose of this research is to examine and analyze the influence of environmental disclosure, social disclosure and governance disclosure on sustainable business as proxied by Net Profit Margin (NPM) in companies listed on the Indonesia Stock Exchange in 2023 and moderated by Enterprise Resource Planning (ERP). This type of research is quantitative descriptive which uses secondary data with testing tools in the form of SPSS version 29, and the sample used was 51 companies with purposive sampling technique as the sample selection technique. The results of hypothesis testing show that environmental disclosure has a significant positive effect on sustainable business, while social disclosure has a significant negative effect and governance disclosure has a negative but not significant effect on sustainable business. Overall, this interaction is moderated by ERP. Apart from that, ERP has positive effect also been proven to be able to have a direct influence on sustainable business. Keywords: Environmental Disclosure, Social Disclosure, Governance Disclosure, Sustainable Business, Net Profit Margin, Enterprise Resource Planning System