CHAERUNISYA, D.; ARESTERIA, M. Determinasi Pengungkapan Laporan Keberlanjutan pada Sektor Energi dan Bahan Baku . Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, p. 4316-4328, 2026. DOI: 10.33395/owner.v10i4.3839. Disponível em: https://www.owner.polgan.ac.id/index.php/owner/article/view/3839. Acesso em: 4 oct. 2026.