Hilda Nabighoh Hafsha, Maria Carolla Jenniver Ati, and Titiek Rachmawati. “Penerapan Akuntansi Keberlanjutan Berbasis ESG (Environmental, Social and Governance) Pada Arah Coffee Shop Modern Di Surabaya”. Jurnal Nirta : Studi Inovasi 5, no. 2 (May 4, 2026): 489–497. Accessed May 5, 2026. https://ejournal.nlc-education.or.id/index.php/JNSI/article/view/437.