Integrated reporting according to the GRI (300 & 400) standards and its impact on sustainable development. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 71, p. 505–526, 2025. DOI: 10.34093/rcrxbn64. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2167. Acesso em: 18 jul. 2025.