IMPLEMENTING ENVIRONMENTAL MANAGEMENT ACCOUNTING INFORMATION SYSTEMS TO STRENGTHEN ESG PRACTICES AND BUSINESS SUSTAINABILITY: AN INTERNATIONAL COMMUNITY ENGAGEMENT AT NUTSAFIR COOKIES SME, INDONESIA
The growing emphasis on Environmental, Social, and Governance (ESG) performance has encouraged exportoriented Small and Medium Enterprises (SMEs) to strengthen sustainability governance through more comprehensive accounting practices. Nevertheless, many SMEs still face challenges in integrating environmental and social...