DR. HETAL ATUL DESAI. AN EMPIRICAL STUDY OF ESG REPORTING PRACTICES AND CHALLENGES: EVIDENCE FROM CHARTERED ACCOUNTANTS IN GUJARAT. International Educational Applied Scientific Research Journal, [S. l.], v. 7, n. 8, 2022. Disponível em: https://ieasrj.com/journals/index.php/ieasrj/article/view/670. Acesso em: 25 oct. 2026.