Azizah, W. ., Sudarmaji, E. ., & Fredy, H. . (2026). Sustainability Accounting Compliance Under IFRS S2:Carbon Emission Disclosure in IndonesianState-Owned Enterprises AcrossThree Regulatory Phases. International Journal of Accounting and Economics Studies, 13(1), 393-400. https://doi.org/10.14419/0xmd1n40