KARUNIA, S. A.; RIZKYANA, F. W. . The Influence of Board Characteristics on Carbon Emission Disclosure in Indonesia and Malaysia. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 1, p. 476-490, 2026. DOI: 10.33395/owner.v10i1.3056. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3056. Acesso em: 30 apr. 2026.