Focal Interest
Focal Interest

Integrated reporting

  1. Blockchain linked to greater accounting transparency in Indonesia
    Systematic review of blockchain implementation for financial reporting transparency and fraud mitigation in Indonesia, examining Triple-Entry Accounting, smart contracts, and regulatory frameworks.
  2. Article maps shift from voluntary CSR to binding ESG rules
    Legal analysis of ESG regulation's evolution from voluntary CSR to mandatory disclosure, examining fragmentation and divergent frameworks between USA and EU governance approaches.