The Influence of Sustainability Disclosure and CSR Expenditure on Firm Value

This study explains the relationship between sustainability disclosure and CSR expenditure on firm value. This study uses a Systematic Literature Review method. The aim is to provide insight into how sustainability disclosure and CSR expenditure contribute to firm value. The sample consists of articles published between 2020 and 2024, indexed by Scopus and Sinta. The findings of this study indicate that sustainability disclosure has received attention from stakeholders, as has transparency regarding the distribution of CSR Expenditure. This review also offers recommendations for further research