Wijayanti, Rahma Rina, Oryza Ardhiarisca, Berlina Yudha Pratiwi, and Dwi Indriani Fidiastutik Wijaya. 2026. “Nilai Budaya Dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review”. Owner : Riset Dan Jurnal Akuntansi 10 (3):3004-12. https://doi.org/10.33395/owner.v10i3.3393.