Wibowo, Herry Adi Setya, Ismail Noy, and Entar Sutisman. 2026. “Evaluation of the Challenges of Implementing Sustainability and ESG Principles in Modern Corporate Financial Reporting”. Advances in Management & Financial Reporting 4 (1):236-51. https://doi.org/10.60079/amfr.v4i1.738.