Azisah, A. N., and E. R. Ramadhani. “Mapping Readiness for Early IFRS S1 and S2 Adoption Among Indonesia’s Carbon-Intensive Firms”. Pattimura Proceeding: Conference of Science and Technology, Vol. 6, no. 1, Feb. 2026, pp. 15-26, doi:10.30598/pcst.2026.iconbe.p15-26.