Azisah AN, Ramadhani ER. Mapping Readiness for Early IFRS S1 and S2 Adoption among Indonesia’s Carbon-intensive Firms. puc [Internet]. 22Feb.2026 [cited 2Mar.2026];6(1):15-6. Available from: https://ojs3.unpatti.ac.id/index.php/pcst/article/view/24863