Rafiudin, Mohammad Mirza, and Munari Munari. “Determinan Carbon Emission Disclosure Pada Perusahaan Sektor Consumer Non-Cyclical Tahun 2020-2023”. Owner : Riset dan Jurnal Akuntansi 9, no. 3 (July 11, 2025): 1718-1732. Accessed March 30, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/2714.