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Keywords: Decarbonization
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (4): 660–681.
Published: 06 February 2026
...Habib Muhammad Shahib; Rahmat Syarif; Muhammad Chaerul; Nadya Daulay Purpose Addressing the need for decarbonization accountability, this study aims to investigate what drives disclosure by Indonesian provincial governments. We assess whether reporting reflects proactive governance...
