Okpala IL. Integrating Sustainability Metrics into Financial Reporting for SMEs in Emerging Economies: A Strategic Framework for Balancing ESG Implementation with Financial Performance. RJBE [Internet]. 2023 Apr. 23 [cited 2026 Sep. 18];1(1):101-88. Available from: https://www.bluemarkpublishers.com/index.php/RJBE/article/view/497