Wijayanti, R. R. ., Ardhiarisca, O., Pratiwi, B. Y., & Wijaya, D. I. F. . (2026). Nilai Budaya dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review. Owner : Riset Dan Jurnal Akuntansi, 10(3), 3004-3012. https://doi.org/10.33395/owner.v10i3.3393