Adhariani, Desi; du Toit, Elda - In: Journal of Accounting in Emerging Economies 10 (2020) 4, pp. 621-636
Purpose: This study aimed at investigating the readability of sustainability reports in Indonesia. The Indonesian government, through the Financial Services Authority of Indonesia (Otoritas Jasa Keuangan [OJK]), has issued regulation POJK 51/2017 concerning the implementation of sustainable...
