Credibility is Key: How Board Independence Translates ESG Disclosure into Firm Value in Indonesia . E-Jurnal Akuntansi, [S. l.], v. 36, n. 3, 2026. DOI: 10.24843/EJA.2026.v36.i03.p01. Disponível em: https://ejournal1.unud.ac.id/index.php/akuntansi/article/view/4540. Acesso em: 16 aug. 2026.