Khairunnisa, Khairunnisa, Firdaus Rahman, and Rona Oktaviani. “The Non-Financial Factors Affecting Corporate Social Responsibility Disclosure (CSRD)”. Eqien - Jurnal Ekonomi dan Bisnis 11, no. 04 (December 27, 2022): 282 -. Accessed August 31, 2025. https://eqien.unismu.ac.id/index.php/OJS/article/view/1245.