Pre-Adoption Readiness of Climate Disclosure in Provincial Environmental Offices in Java Island: IPSASB SRS 1 Analysis
This study assesses the pre-adoption readiness of six provincial environmental agencies on Java Island, Indonesia, to implement IPSASB Sustainability Reporting Standard 1 (SRS 1) Climate-related Disclosures before its mandatory effective date of January 2028, examining overall readiness levels, pillar-level development, and year-on-year change. A descriptive-comparative content analysis was applied to 12 Government Agency Performance Reports […]
