M. K. CIPTANI, M. A. . REYES, and K. P. . RESTIKE, “Does Sustainability Report Give more Value Relevance Rather Than Integrated Report? : A Study among G-20 Countries”, IJEBMR, vol. 2, no. 1, pp. 54–67, Mar. 2026, doi: 10.64137/31079423/IJEBMR-V2I1P107.