ESG Disclosure and Sustainability Risk Governance in the Non-Financial Sector: Regulatory Perspectives and Policy Prioritisation. Journal of Accounting Inquiry, [S. l.], v. 5, n. 1, p. 051–073, 2026. DOI: 10.14421/jai.2026.5.1.051-073. Disponível em: https://ejournal.uin-suka.ac.id/febi/JAI/article/view/3087. Acesso em: 21 aug. 2026.