Rahmawati, Y., Ganis Sukoharsono, E., Purwanti, L., Baridwan, Z. and Andayani, W. 2026. From Compliance to Reflection: Constructing Sustainability Reporting in the Public Sector through a Constructivist Grounded Theory Approach. Qubahan Academic Journal. 6, 2 (May 2026), 237–266. DOI:https://doi.org/10.48161/qaj.v6n2a2484.