Gaol, C. E. M. P. L., Murwadji, T. and Setiawan, B. (2026) “Materiality conflicts in dual suistanability-reporting regimes: indonesia’s transition from impact-based OJK rules to ISSB financial materiality”, Lentera Negeri, 7(1), pp. 585–599. doi: 10.29210/992520.