The Role of Adopting the Sustainability Standard (IFRS S1) in Enhancing Disclosure and Its Impact on Users’ Decisions : A Proposed Model. JAFS [Internet]. 2025 Aug. 10 [cited 2025 Sep. 1];20(خاص):316-3. Available from: https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2212