The Role of Adopting the Sustainability Standard (IFRS S1) in Enhancing Disclosure and Its Impact on Users’ Decisions : A Proposed Model. Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. خاص, p. 316–336, 2025. DOI: 10.34093/9ht5h651. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2212. Acesso em: 1 sep. 2025.