6. Adinehzadeh R., Jaffar R., Abdul Shukor Z. & M.R. Che Abdul Rahman (2018). "The mediating role of environmental performance on the relationship between corporate governance mechanisms and environmental disclosure". Asian Academy of Management Journal of Accounting and Finance, 14(1), pp. 153-183. [DOI:10.21315/aamjaf2018.14.1.7]

7. Aidara S., Mamun A. A., Nasir N. A. M., Mohiuddin M., Nawi N. C. & N.R. Zainol (2021). "Competitive advantages of the relationship between entrepreneurial competencies and economic sustainability performance". Sustainability, 13(2), 864. [DOI:10.3390/su13020864]

8. Ani M.K.A., ALshubiri F. & H. Al-Shaer (2024). "Sustainable products and audit fees: empirical evidence from western European countries". Sustainability Accounting, Management and Policy Journal, 15(3), pp. 654-675. [DOI:10.1108/SAMPJ-03-2023-0131]

9. Anwar N., Mahmood N.H.N., Yusliza M.Y., Ramayah T., Faezah J.N. and W. Khalid (2020). "Green Human Resource Management for organisational citizenship behaviour towards the environment and environmental performance on a university campus". J. Clean. Prod. 113 (256), pp. 120-401. [DOI:10.1016/j.jclepro.2020.120401]

10. Bebbington J. & C. Larrinaga (2022). "The influence of Power's audit society in environmental and sustainability accounting". Qualitative Research in Accounting & Management, 21(1), pp. 21-28. [DOI:10.1108/QRAM-01-2022-0007]

11. Bischoff Y., van der Wiel R., van den Hooff B. & P. Lago (2021). "A taxonomy about information systems complexity and sustainability". In Environmental informatics. Cham: Springer International Publishing. pp. 17-33. [DOI:10.1007/978-3-030-88063-7_2]

12. Bonabi ghadim R., Vaez S.A. & R. Ensani (2022). "The Effect of Intellectual Capital on Sustainability Performance Reporting and Business Strategy". Financial Accounting Research, 14(2), pp. 63-90(In Persian).

13. Bonrath A., Eulerich M. & V. Lopez-Kasper (2022). "Internal Auditor's Role in ESG Disclosure and Assurance: An Analysis of Practical Insights". SSRN Electronic Journal. [DOI:10.2139/ssrn.4070755]

14. Chaudhry N. I. & Amir M. (2020). "From institutional pressure to the sustainable development of firm: Role of environmental management accounting implementation and environmental proactivity". Business Strategy Environmental, July, 1-13. https:// doi.org/10.1002/bse.2595. [DOI:10.1002/bse.2595]

15. Cairney T. and E.G. Stewart (2019). "Client industry characteristics and auditor changes", Review of Accounting and Finance, Vol. 18 No. 2, pp. 245-267 [DOI:10.1108/RAF-01-2017-0017]

16. Din A.U., Yang Y., Yan R., Wei A. & M. Ali (2024). "Growing success with sustainability: The influence of green HRM, innovation, and competitive advantage on environmental performance in the manufacturing industry". Heliyon, 10(10). [DOI:10.1016/j.heliyon.2024.e30855] [PMID] []

17. Esmailikia G., Naseri M. & A. Ghanbari (2024). "The Relationship between Contingency Factors and Non-Financial Sustainability Performance: The Moderating Role of Managers' Behavioral Dimensions". Empirical Studies in Financial Accounting, 21(82), pp. 43-98(In Persian).

18. Fernández‐Gámez M. Á., Gutiérrez‐Ruiz A. M., Becerra‐Vicario R. & D. Ruiz‐Palomo (2020). "The impact of creating shared value on hotels online reputation". Corporate Social Responsibility and Environmental Management, 27(5), pp. 2201-2211. [DOI:10.1002/csr.1958]

19. Font X. & S. McCabe (2017). "Sustainability and marketing in tourism: Its contexts, paradoxes, approaches, challenges and potential". Journal of Sustainable Tourism, 25(7), pp. 869-883. [DOI:10.1080/09669582.2017.1301721]

20. Hagenbuch D.J., Little S.W. & D.J. Lucas (2015). "Beyond Association: How Employees Want to Participate in Their Firms' Corporate Social Performance". Business and Society Review, 120(1), pp. 83-113. [DOI:10.1111/basr.12049]

21. Haninun H., Lindrianasari L., Sarumpaet S. & A. Komalasari (2019). "Does the Cost of Capital Affect Environmental Performance?". Indonesian Journal of Sustainability Accounting and Management, 3(1), pp. 14- 21. [DOI:10.28992/ijsam.v3i1.68]

22. Hermawan A. & A. Gunardi (2019). "Motivation for Disclosure of Corporate Social Responsibility: Evidence from Banking Industry in Indonesia". Entrepreneurship and Sustainability Issues, 6(3), pp. 1297-1306. [DOI:10.9770/jesi.2019.6.3(17)]

23. Jamil M. M., Abidin N. H. Z. & N.M. Alwi (2022). "The Governance Structure on The Role of Internal Auditors in Environmental Auditing Practices: Cases of Malaysian Local Organizations". Environmental Challenges, 9. https://doi.org/10.1016/j.envc.2022.100632 [DOI:10.1016/j.envc.2022.100632.]

24. Jamil M. M., Kassim S. N. B., Radzi N. A. S. M., Zuraini N. K. & S.A. Roslan (2024). "The Internal Auditors in Catalyst for Sustainability Performance through Environmental Audit". International Journal of Research and Innovation in Social Science, 8(7), pp. 1141-1147. [DOI:10.47772/IJRISS.2024.807094]

25. Jiang Q. and Q. Tan (2021). "National Environmental Audit and Improvement of Regional Energy Efficiency from the Perspective of Institution and Development Differences", Energy, Vol. 217, p. 119337. [DOI:10.1016/j.energy.2020.119337]

26. Jochemsen E., van den Hooff B., Plomp M., Rezazade Mehrizi M. and L. Derks (2021). The effects of standardization on IS architecture complexity. In: Twenty-Ninth European Conference on Information Systems (ECIS), Marrakesh, Morocco.

27. Kappelman L., Torres R., McLean E., Maurer C., Johnson V. and K. Kim (2019). "The 2018 SIM IT issues and trends study". MIS Q. Executive, 18(1). [DOI:10.17705/2msqe.00008]

28. Kim J. B. & L. Zhang, L. (2016). "Accounting conservatism and stock price crash risk: Firm‐level evidence". Contemporary Accounting Research, 33(1), pp. 412-441. [DOI:10.1111/1911-3846.12112]

29. Kolsi M.C. & A. Al-Hiyari (2024). "Does internal audit function outsourcing policy matter for environmental, social and governance performance score? Evidence from Bursa Malaysia". Sustainability Accounting, Management and Policy Journal. https://doi.org/10.1108/SAMPJ-01-2024-0013 [DOI:10.1108/sampj-01-2024-0013.]

30. Lago P. (2019). Architecture design decision maps for software sustainability. In: International Conference on Software Engineering: Software Engineering in Society (ICSE-SEIS). IEEE/ACM, pp. 61-6. [DOI:10.1109/ICSE-SEIS.2019.00015]

31. Lee S.M., Jiraporn P. & H. Song (2020). "Customer concentration and stock price crash risk". Journal of Business Research, No. 110, pp. 327-346. [DOI:10.1016/j.jbusres.2020.01.049]

32. Lestari I. B., Hamzah N. & R. Maelah (2019). "Corporate Social and Environmental Strategy and Reporting in Indonesian Plantation Industry". Indonesian Journal of Sustainability Accounting and Management, 3(1), pp. 84-94. [DOI:10.28992/ijsam.v3i1.80]

33. Liu M., Tang J., Walton S., Zhang Y. & X. Zhao (2023). "Auditor sustainability focus and client sustainability reporting". Accounting, Organizations and Society, 101512. [DOI:10.1016/j.aos.2023.101512]

34. Ma X., Wang W., Wu J. & W. Zhang (2020). "Corporate customer concentration and stock price crash risk". Journal of Banking & Finance, No. 119, 105903. [DOI:10.1016/j.jbankfin.2020.105903]

35. Mishra S. & S.B. Modi (2016). "Corporate social responsibility and shareholder wealth: The role of marketing capability". Journal of Marketing, 80(1), pp. 26-46. [DOI:10.1509/jm.15.0013]

36. Moradi M. & S. Sepahvandi (2015). "The Impact of Competitive Strategies on Stability of Financial Performance and Risk". Financial Accounting Research, 7(3), pp.90-75. (In Persian).

37. Na Young J. and S. Yoo-Kyoung (2017). Effect of service recovery on customers' perceived justice, satisfaction, and word-of mouth intentions on Management, 34 (21), 227-263.

38. Newton N., Wang D. & M. Wilkins (2012). "Does a Lack of Choice Lead to Lower Quality? Evidence from Auditor Competition and Client Restatements Auditing". A Journal of Practice & Theory, 32 (3), pp. 52-36. [DOI:10.2308/ajpt-50461]

39. Numan W. & M. Willekens (2012). "An empirical test of spatial competition in the audit market", Journal of Accounting and Economics, 53(1-2), pp. 450-465. [DOI:10.1016/j.jacceco.2011.10.002]

40. Nurim Y. & E.N. Asmara (2019). "Industry characteristics and patterns of sustainability reports". Indonesian journal of sustainability accounting and management, 3(2), pp. 174-186. [DOI:10.28992/ijsam.v3i2.87]

41. Oh H. & S. Park (2021). "Corporate sustainable management, dividend policy and Chaebol". Sustainability, 13(13), 7495. [DOI:10.3390/su13137495]

42. Patel V.K., Manley S.C., Hair J.F., Ferrell O. C. & T.M. Pieper (2016). "Is Stakeholder Orientation Relevant for European Firms?". European Management Journal, 34(6), pp.650-660. [DOI:10.1016/j.emj.2016.07.001]

43. Pereira-Moliner J., López-Gamero M.D., Font X., Molina-Azorín J.F., Tarí J.J. & E.M. Pertusa-Ortega (2021). "Sustainability, competitive advantages and performance in the hotel industry: A synergistic relationship". Journal of Tourism and Services, 12(23), pp. 132-149. [DOI:10.29036/jots.v12i23.282]

44. Pramukti A. (2024). "Audit and Sustainability: Integrating Environmental Aspects in Auditing". Golden Ratio of Auditing Research, 4(1), pp. 43-55. [DOI:10.52970/grar.v4i1.388]

45. Pusztiová L. & G. Dubcová (2022). Evaluation of The Company's Environmental Behavior Through Environmental Management Indicators as Part of Environmental Reporting. EDAMBA 2021: COVID19 Recovery: The Need for Speed: Conference Proceedings. https://doi.org/ 10.53465/ edamba. 2021.9788022549301.413-419 https://doi.org/10.53465/EDAMBA.2021.9788022549301.413-419 [DOI:10.53465/ edamba. 2021.9788022549301.413-419]

46. Ronald S., Ng S. & F.E. Daromes (2019). "Corporate Social Responsibility as Economic Mechanism for Creating Firm Value". Indonesian Journal of Sustainability Accounting and Management, 3(1), pp. 22-36. [DOI:10.28992/ijsam.v3i1.69]

47. Safarzadeh M.H. & S. mohammadi (2023). "Client industry characteristics and auditor changes". Professional Auditing Research, 3(10), pp. 8-27(In Persian).

48. Salehi A.K. & H. jabatmakan (2017). "Complexity of accounting information on delay the audited financial statements and information asymmetry with emphasis on the role of audit quality". Financial Accounting Knowledge, 4(3), pp. 87-116. (In Persian).

49. Saputra K. A. K., Subroto B., Rahman A. F. & E. Saraswati (2023). "Mediation role of environmental management accounting on the effect of green competitive advantage on sustainable performance". Journal of Sustainability Science and Management, 18(2), pp. 103-115. [DOI:10.46754/jssm.2023.02.008]

50. Shou Y., Shao J., Wang W. & K.H. Lai (2020). "The impact of corporate social responsibility on trade credit: Evidence from Chinese small and medium-sized manufacturing enterprises". International Journal of Production Economics, 107809. [DOI:10.1016/j.ijpe.2020.107809]

51. Sitawati R., Winata L. & L. Mia (2015). "Competitive strategy and sustainable performance: The application of sustainable balanced scorecard". Issues in Social & Environmental Accounting, 9(1), pp. 51-75. [DOI:10.22164/isea.v9i1.99]

52. Tangestani A., Firouzabadi S. M. A. K., Kamran F., Soufi J. B. & M. Tangestani (2020). "A pattern for sustainable development from perspective of stakeholder's theory". Journal of Industrial Engineering International, 16(4).

53. Widjaja T. and R.W. Gregory (2020). Monitoring the complexity of IT architectures: design principles and an IT artifact. J. Assoc. Inf. Syst. 21(3). [DOI:10.17705/1jais.00616]

54. Wu M.-W. & Shen, C.-H. (2013). "Corporate Social Responsibility in the Banking Industry: Motives and Financial Performance". Journal of Banking and Finance, 37(9), pp. 3529-3547. [DOI:10.1016/j.jbankfin.2013.04.023]

55. Yun T. Z. (2024, April 17). Cover Story: How credible is sustainability reporting? The Edge Malaysia. https://theedgemalaysia.com/node/707757

56. Yusoff H., Kamaruddin S.H. & E.K. Ghani (2018). "Environmental Reporting Practices of Top Public Listed Companies: Analyzing Pre-Post CSR Framework". Indonesian Journal of Sustainability Accounting and Management, 2(1), pp. 50-64. [DOI:10.28992/ijsam.v2i1.48]

57. Zerbini F. (2017). "CSR initiatives as market signals: A review and research agenda". Journal of Business Ethics, 146(1), pp. 1-23. [DOI:10.1007/s10551-015-2922-8]

58. Zhu M., Yeung A. & H. Zhou (2021). "Diversify or Concentrate: The Impact of Customer Concentration on Corporate Social Responsibility". International Journal of Production Economics, No. 240. [DOI:10.1016/j.ijpe.2021.108214]