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Author

Randy Chaidir

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Open access Oct 2026

Integrating Sustainability (ESG) Reporting Into Tourism MSMEs in the Wallacea Region: A Basic Environmental Accounting Research in Coastal Manado and Bunaken

Environmental, Social, and Governance (ESG) reporting has become a global accountability norm, and Indonesia will apply its first sustainability disclosure standards (PSPK 1 and 2) from 2027. However, ESG debates rarely reach the micro and small enterprises that dominate tourism in ecologically sensitive areas. This st...

E. G. Lumempouw, Jeyfenshi Nayoan, Randy Chaidir · 0 citations

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