ANDROMEDO CAHYO PURNOMO; REZA FAIDHIL FITRIANSYAH; NUR WAHYU MAY ALFIAN; BONIFASIUS SANTIKO PARIKESIT. From Welfare Beneficiaries to Agents of Change: Explaining Transformative Social Value through Theory of Change and Social Return on Investment in Disability-Inclusive CSR . Semarak International Journal of Entrepreneurship, Economics, and Business Development , [S. l.], v. 9, n. 1, p. 11–24, 2026. Disponível em: https://semarakilmu.my/index.php/sijeebd/article/view/1230. Acesso em: 9 oct. 2026.