Frendy, Frendy, and Indra Wijaya Kusuma. 2011. “The Impact of Financial, Non-Financial, and Corporate Governance Attributes on The Practice of Global Reporting Initiative (gri) Based Environmental Disclosure”. Gadjah Mada International Journal of Business 13 (2), 143-59. https://jurnal.ugm.ac.id/v3/gamaijb/article/view/15336.