The issue of accountability has attracted numerous debates in academic literature across
the globe, including Religious Non-Profit Organisations (RNPOs), which in this case are …

Following the increased concern on sustainability reporting in Indonesia, this study attempts
to investigate whether the issuance of sustainability report is able to provide positive impact …

近年來, 以永續為目標, 著眼於環境, 社會和公司治理等三個面向的ESG 概念應運而生.
越南著力於ESG 的時間尚短, 需要更多研究來了解ESG 在越南的實踐現況, 以及執行ESG …

This study's primary objective is to determine the value relevance of operating performance,
represented by earnings per share (EPS), cash flow from operations (CSH) and book value …

This study aims to evaluate and comprehend the gap between the tax management quality
of companies in Indonesia and the effective practices of tax management. A systematic …

This study aimed to investigate whether intellectual capital (IC) impacts the performance of
microfinance institutions (MFIs). This study also attempted to uncover the effect of …

This research aims to map developments, factors and theories used in corporate
sustainability reporting in Southeast Asia. The method used is a scoping review adopted …

Di Indonesia masih banyak perusahaan publik yang belum menerapkan konsep
berkelanjutan. Hal ini menyimpang dari keputusan POJK No. 51/POJK. 03/2017 Pasal 3 …

Purpose: This study examines ESG integration in Indonesia's tax regulations and their
impact on financial performance, focusing on green investments. Method: This study uses a …

This study examines the relationship between Environmental, Social, and Governance
(ESG) Materiality Score (EMS) and ESG Disclosure Score (EDS) in Indonesian and …