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Tiara Chairunissa F and Susi Sarumpaet 2024. The Implementation of SEOJK No. 16/2021 Regulation and External Assurance Statements on Corporate Sustainability Reporting on Indonesia Stock Exchange . International Journal of Economics, Management and Accounting. 1, 4 (Sep. 2024), 214–229. DOI:https://doi.org/10.61132/ijema.v1i4.265.