Abstract
<title>Abstract</title> <p>This study examines the relationship between corporate governance mechanisms and firm value within the context of the disruptive economy. Specifically, the research investigates the roles of board role intensity, ownership concentration, and managerial ownership, while incorporating the mediating effects of the effectiveness of socially committed investments (EIBS) and corporate reputation. The purpose of this study is to provide empirical evidence on how governance practices adapt to disruptive forces such as digitalization, financial technology, and sustainability imperatives. The motivation arises from the increasing importance of ESG performance and digital transparency, which are reshaping investor perceptions and market valuation. A quantitative explanatory design was employed, using data from publicly listed manufacturing firms selected through purposive sampling to ensure availability of both financial and sustainability disclosures. Structural Equation Modeling (SEM) was applied to test direct, indirect, and mediation effects, with measurement model validation conducted through confirmatory factor analysis. The findings reveal that board role intensity and ownership concentration have no significant direct impact on firm value, while managerial ownership negatively affects valuation. However, EIBS and corporate reputation significantly mediate governance–value linkages, highlighting that investors in disruptive economies reward social commitment and reputational strength. The results underscore managerial and regulatory implications for enhancing sustainable corporate performance.</p>