W. . Azizah, E. . Sudarmaji, and H. . Fredy, “Sustainability Accounting Compliance Under IFRS S2:Carbon Emission Disclosure in IndonesianState-Owned Enterprises AcrossThree Regulatory Phases”, IJAES, vol. 13, no. 1, pp. 393–400, Jan. 2026, doi: 10.14419/0xmd1n40.