Mandatory Sustainability Reporting and Financial Tail-risk in Indonesia
Ni Luh Rosinta Yogantari, Putu Permana Bagiada, Luh Sri Marlina & Muhammad Rafi Bakri · Asian Journal of Economics, Business and Accounting · 2026
Background: Mandatory sustainability reporting under Indonesia’s OJK Regulation 51/2017 is expected to reduce information asymmetry through greater ESG transparency. However, evidence on its effectiveness in reducing financial risk among emerging-market financial firms remains mi...
Open access
Research Article
10.9734/ajeba/2026/v26i62304