Azisah, A. N. and Ramadhani, E. R. (2026) “Mapping Readiness for Early IFRS S1 and S2 Adoption among Indonesia’s Carbon-intensive Firms”, Pattimura Proceeding: Conference of Science and Technology, 6(1), pp. 15-26. doi: 10.30598/pcst.2026.iconbe.p15-26.