Handayani, Sri, and Bambang Sutopo. “Driving Circular Economy Disclosure: The Strategic Role of Internal Control and Organizational Resources”. Dinasti International Journal of Economics, Finance & Accounting 6, no. 4 (August 5, 2025): 2680–2691. Accessed June 7, 2026. https://www.dinastipub.org/DIJEFA/article/view/4900.