Sustainable industry according to the sustainability accounting standard (for gas utilities and distributors) IF-GU-240a2 standard and its impact on product costs . Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 20, n. 72, p. 378–390, 2025. DOI: 10.34093/2mj3a925. Disponível em: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2303. Acesso em: 15 nov. 2025.