Kasim, Erlynda Yuniarti, and Ade Imam Muslim. “Carbon Disclosure, Maturity, and Shareholder Value: Is It a Matter for the Board of Directors?”. Jurnal Ilmiah Akuntansi Kesatuan 13, no. 5 (October 30, 2025): 1265–1276. Accessed June 4, 2026. https://jurnal.ibik.ac.id/index.php/jiakes/article/view/4184.