Pradana, Wimar Angga, and Hans Hananto Andreas. “Ownership Structure and CSR Disclosure: Moderating Role of Board Commissioners”. Binus Business Review 17, no. 3 (October 30, 2026): 315–330. Accessed November 3, 2026. https://journal.binus.ac.id/index.php/bbr/article/view/15618.