HARIONO, T.; LENIWATI, D. Carbon Emission Disclosure Analysis: Financial and Non-Financial Impact of RTG Energy Transition on PT Terminal Petikemas Surabaya (TPS)’s Sustainability Report. Owner : Riset dan Jurnal Akuntansi, [S. l.], v. 10, n. 4, p. 3935-3946, 2026. DOI: 10.33395/owner.v10i4.3499. Disponível em: https://owner.polgan.ac.id/index.php/owner/article/view/3499. Acesso em: 2 oct. 2026.