Pratami, Yolanda, Raja Ade Fitrasari Mochtar, and Amir Hamzah. 2026. “Environmental, Social, and Governance (ESG) Controversy: Tinjauan Sistematis Determinan Tata Kelola Dan Konsekuensi Korporasi”. Owner : Riset Dan Jurnal Akuntansi 10 (4):3906-17. https://doi.org/10.33395/owner.v10i4.3528.