The single supplied full-text record is Corporate Social Responsibility Disclosure: Between Profit and Ethics (2017, Jurnal Wira Ekonomi Mikroskil), a narrative review in Indonesian covering CSRD concepts (Carroll's pyramid, Visser's developing-country pyramid, GRI categories), determinants, and disclosure rates . It reports no new empirical analysis: disclosure rates (24% Saudi Arabia, 46.8% UK manufacturing, ~30% Indonesian public firms, 41% LQ45 firms) are all secondhand from prior studies (Habbash 2016; Adeneye & Ahmed 2015), and causal claims about governance determinants are relayed from Sadia Majeed et al. (2015) .
Caveat: these bars compare heterogeneous studies (different disclosure indices, sectors, timeframes); cross-country comparison is weakly valid β an over-generalization risk the review itself does not address.
OpenAlex lists multiple authors named "Maryam Majeed," making attribution uncertain. The most likely matches are a profile with 54 works, 244 citations, h-index 9, and another ("Maryam Majeed Abdullah") with 33 works, 755 citations, h-index 10; neither lists a primary institution, and the CSR/accounting field is not clearly assigned to either profile β several namesakes are in materials science or medicine . The reviewed paper has zero recorded incoming citations and no funding or conflict-of-interest statement .
Verified ORCID linkage of the paper to a specific OpenAlex profile, primary empirical work (panel regressions on GRI-standardized indicators) by this author, and independent citations of the review would materially raise the score. The falsification pathway proposed β standardized GRI indicator testing with regression on panel data β is sound but was not executed by the author .
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