Referensi:
Baruch, L., & Gu, F. (2016). The End of Accounting and the Path Forward for Investors and Managers. The Accounting Review, 1812-1816.
Higgins , C., & Walker, R. (2012). Ethos, logos, pathos: Strategies of persuasion in social/environmental reports. Accounting Forum, 194-208.
IFRS. (2023). International Sustainability Standards Board. Retrieved from IFRS: https://www.ifrs.org/groups/international-sustainability-standards-board/
Indonesia, I. A. (2022). Standar Akuntansi Keuangan Efektif 1 Januari 2022. Jakarta: IAI.
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