Sustainability Reporting Quality and Stock Market Performance: The Moderating Role of Digital Financial Reporting in Indonesia's Manufacturing and Heavy Industry (2023-2025)

1. Introduction 1.1 Background of the Study 1.2 Problem Statement 1.3 Research Objectives 1.4 Significance of the Study 1.5 Structure of the Paper 2. Literature Review 2.1 Concept of Sustainability Reporting 2.2 Digital Financial Reporting Evolution 2.3 Stock Market Performance Indicators 2.4 Quality of Reporting Standards 3. Theoretical Framework 3.1 Stakeholder Theory 3.2 Legitimacy Theory 3.3 Signaling Theory 4. Research Methodology 4.1 Research Design and Approach 4.2 Data Collection Methods 4.3 Sample Selection Criteria 4.4 Data Analysis Techniques 5. Sustainability Reporting in Indonesia 5.1 Current Reporting Practices 5.2 Regulatory Influences in Indonesia 5.3 Industry-Specific Reporting Challenges 6. Digital Financial Reporting Impact 6.1 Role of Technology in Reporting 6.2 Benefits of Digital Reporting 6.3 Challenges of Digital Integration 7. Stock Market Performance Analysis 7.1 Performance Metrics in Manufacturing 7.2 Impact of Reporting on Market Response 7.3 Comparative Analysis of Industries 8. Case Studies and Discussion 8.1 Selected Case Study Analysis 8.2 Interpretation of Findings 8.3 Implications for Industry Practice 9. Conclusion and Recommendations 9.1 Summary of Key Findings 9.2 Policy and Practical Recommendations 9.3 Future Research Directions