OKPALA , Ifeoma Lynda. Integrating Sustainability Metrics into Financial Reporting for SMEs in Emerging Economies: A Strategic Framework for Balancing ESG Implementation with Financial Performance. Research Journal in Business and Economics, [S. l.], v. 1, n. 1, p. 101–188, 2023. DOI: 10.61424/rjbe.v1i1.497. Disponível em: https://bluemarkpublishers.com/index.php/RJBE/article/view/497. Acesso em: 1 may. 2026.