Andromedo Cahyo Purnomo, et al. “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 , vol. 9, no. 1, Oct. 2026, pp. 11-24, https://semarakilmu.my/index.php/sijeebd/article/view/1230.