[1]
C. E. M. P. L. Gaol, T. Murwadji, and B. Setiawan, “Materiality conflicts in dual suistanability-reporting regimes: indonesia’s transition from impact-based OJK rules to ISSB financial materiality”, Lent Negeri, vol. 7, no. 1, pp. 585–599, Jul. 2026.