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Keywords: Mandatory sustainability reporting
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Journal Articles
Putu Agus Ardiana, Ni Nyoman Ayu Diantini, I Made Surya Negara Sudirman, I Putu Gede Sudana, Ni Putu Achintya Wibawa Putri, Kadek Dwi Linda Yanthi
Journal of Accounting in Emerging Economies (2025) 15 (3): 645–669.
Published: 10 March 2025
...Putu Agus Ardiana; Ni Nyoman Ayu Diantini; I Made Surya Negara Sudirman; I Putu Gede Sudana; Ni Putu Achintya Wibawa Putri; Kadek Dwi Linda Yanthi Purpose This study examines the institutional work that led to mandatory sustainability reporting in Indonesia, focusing on ALPHA’s role in introducing...
