ABRAHAM, Cheryl Gem D.; YUESTI, Anik; ALVE, Joel Arante. Regulatory and Accountability Pressures in CSR and ESG Reporting: A Review of The Transition From Voluntary to Mandated Disclosure. EMAS: Jurnal Ekonomi, Manajemen dan Bisnis, [S. l.], v. 7, n. 6, p. 743–748, 2026. DOI: 10.36733/emas.v7i6.14453. Disponível em: https://e-journal.unmas.ac.id/index.php/emas/article/view/14453. Acesso em: 30 jun. 2026.