Nursulistyo, Emy Dwi, Andreas Subangkit, and Fitri Anekawati. 2026. “The Effect of Directors’ Educational Background and Return on Assets on Carbon Emission Disclosure: Evidence from Non-Financial Companies in Indonesia”. RIGGS: Journal of Artificial Intelligence and Digital Business 5 (1):12227-33. https://doi.org/10.31004/riggs.v5i1.7742.