YATIM, Muhammad Rubiul; AL ISLAMI, Muhammad Izzah; WAHYUDI, Ade; INDRIATI, Petiana; AZIZAH, Widyaningsih. Does industry type matter?. Sustainability reporting disclosure gaps between manufacturing and non-manufacturing firms. Keberlanjutan : Jurnal Manajemen dan Jurnal Akuntansi, [S. l.], v. 9, n. 2, p. 140–150, 2024. DOI: 10.32493/keberlanjutan.v9i2.y2024.p140-150. Disponível em: https://openjournal.unpam.ac.id/index.php/keberlanjutan/article/view/45861. Acesso em: 3 feb. 2026.