MERLIYANA, Reny Dany. The Role of Governance and Regulation in Shaping ESG Disclosure Quality. Summa : Journal of Accounting and Tax, [S. l.], v. 2, n. 3, p. 192–205, 2024. DOI: 10.61978/summa.v2i3.947. Disponível em: https://journal.idscipub.com/index.php/summa/article/view/947. Acesso em: 6 nov. 2025.