ENVIRONMENTAL PERFORMANCE AND COST IN SUSTAINABILITY REPORTING: TWO MODERATING MECHANISMS. Jurnal Comparative: Ekonomi dan Bisnis, [S. l.], v. 8, n. 3, p. 248–259, 2026. DOI: 10.31000/qhq9d697. Disponível em: https://jurnal.umt.ac.id/index.php/jceb/article/view/17090. Acesso em: 22 oct. 2026.