GAOL, Chandra Erick Manaek Pandapotan Lumban; MURWADJI, Tarsisius; SETIAWAN, Beniadi. Materiality conflicts in dual suistanability-reporting regimes: indonesia’s transition from impact-based OJK rules to ISSB financial materiality. Lentera Negeri, [S. l.], v. 7, n. 1, p. 585–599, 2026. DOI: 10.29210/992520. Disponível em: https://www.lentera.eloracenter.org/lentera/article/view/252. Acesso em: 30 jul. 2026.