Kumalasari, Ratna, and Heny Kurniawati. “Motivations for Implementing Environmental, Social, and Governance (ESG) Practices in Unlisted Family Firms: A Phenomenological Study”. International Journal of Accounting and Economics Studies 13, no. 2 (August 23, 2026): 658–671. Accessed September 11, 2026. https://www.sciencepubco.com/index.php/IJAES/article/view/38011.