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Marisa Christy Neno

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Review Open access Jul 2026

The Evolution of Environmental, Social, and Governance (ESG) Disclosure in Corporate Accounting and Reporting Practices

Developments in sustainability issues are prompting companies to integrate Environmental, Social, and Governance (ESG) aspects into their accounting and reporting practices as a means of enhancing transparency, accountability, and responsibility towards stakeholders. This study aims to analyse developments in ESG discl...

Marisa Christy Neno, Maria Regina Sofie Daneswari · 0 citations

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