Putri Dwi Wahyuni

The Role of IFRS S1 and S2 in Enhancing Transparency and Accountability of ESG Reports: A Systematic Review

Putri Dwi Wahyuni · Asian Journal of Economics, Business and Accounting · 2025

This study aims to analyze the role of IFRS S1 and S2 in improving transparency and accountability of Environmental, Social, and Governance (ESG) disclosures. This study uses the Systematic Literature Review (SLR) method by analyzing 35 articles published in Scopus reputable inte...

Open access Research Article 10.9734/ajeba/2025/v25i11628

Forward-Looking Information Based on Integrated Reporting Perspective: Value Relevance Study in Indonesia Stock Exchanges

Wiwik Utami & Putri Dwi Wahyuni · Asian Journal of Economics, Business and Accounting · 2018

The International Integrated Reporting Council (IIRC) in 2013 has formulated the Integrated Report Framework. Integrated reporting provides forward-looking information related to the company's holistic picture, future targets and the relationship between financial performance and...

Open access Research Article 10.9734/AJEBA/2018/44981