Nopi Handayani. “Sustainable Accounting in the ESG Era: A Literature Review on the Integration of Environmental, Social, and Governance Aspects in Financial Reporting”. Count : Journal of Accounting, Business and Management 2, no. 4 (April 16, 2025): 218 ~ 227. Accessed November 19, 2025. https://fahruddin.org/count/article/view/562.