Nurlaily, N., Sudirman, L., Silviani, N. Z., & Disemadi, H. S. (2026). Adapting EU CSRD to Indonesia: A Regulatory Sandbox Approach. ADLIYA: Jurnal Hukum Dan Kemanusiaan, 20(1), 157–176. https://doi.org/10.15575/adliya.v20i1.46294