Frendy, F., & Kusuma, I. W. (2011). The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (gri) Based Environmental Disclosure. adjah ada nternational ournal of usiness, 13(2), 143-159. etrieved from https://journal.ugm.ac.id/v3/gamaijb/article/view/15336