Adhikara, M. F. Arrozi, Fredy Rizaldi, Sugiyanto Sugiyanto, and Agung Mulyo Widodo. “ESG Disclosure As a Signaling Mechanism Linking Green Capabilities to Competitive Advantage”. JEMA: Jurnal Ilmiah Bidang Akuntansi dan Manajemen 22, no. 2 (December 31, 2025): 333–364. Accessed July 29, 2026. https://riset.unisma.ac.id/index.php/jema/article/view/24143.