Wijayanti, Rahma Rina, Oryza Ardhiarisca, Berlina Yudha Pratiwi, and Dwi Indriani Fidiastutik Wijaya. “Nilai Budaya Dan Kinerja Environmental, Social, Governance (ESG) : A Systematic Literature Review”. Owner : Riset dan Jurnal Akuntansi 10, no. 3 (July 1, 2026): 3004-3012. Accessed September 27, 2026. https://owner.polgan.ac.id/index.php/owner/article/view/3393.