AZIZAH, Widyaningsih; SUDARMAJI, Eka; FREDY, Hotman. Sustainability Accounting Compliance Under IFRS S2:Carbon Emission Disclosure in IndonesianState-Owned Enterprises AcrossThree Regulatory Phases. International Journal of Accounting and Economics Studies, [S. l.], v. 13, n. 1, p. 393–400, 2026. DOI: 10.14419/0xmd1n40. Disponível em: https://www.sciencepubco.com/index.php/IJAES/article/view/37473.. Acesso em: 28 jan. 2026.