Disclosing the core topics of sustainability reports in the oil and gas sector in accordance with the Global Reporting Initiative (GRI-11) standards and their reflection on audit procedures (Applied Research). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 19, n. 67, p. 134–157, 2024. DOI: 10.34093/pjk46387. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/1526.. Acesso em: 3 jul. 2024.