Adhikara, M. F. Arrozi, Fredy Rizaldi, Sugiyanto Sugiyanto, and Agung Mulyo Widodo. 2025. “ESG Disclosure As a Signaling Mechanism Linking Green Capabilities to Competitive Advantage”. JEMA: Jurnal Ilmiah Bidang Akuntansi Dan Manajemen 22 (2):333-64. https://doi.org/10.31106/jema.v22i2.24143.