Shafina, F., Haykal, M.A. and Lee, J. 2026. Literature Review of XBRL Implementation in South Korean Financial Reporting: Implications for Sustainable Business Practices. Indonesian Journal of Sustainability Policy and Technology. 4, 1 (Apr. 2026), 16-25. DOI:https://doi.org/10.61656/ijospat.v4i1.441.