فخرالدين ولاء. "The Role of the ESG Sustainability Indicators in Enhancing the Quality of Reporting: An Exploratory Study of a Sample of University Professors Specializing in Accounting in the Holy Najaf Governorate". Enterprenuership Journal For Finance and Bussiness 5, no. 3 (أغسطس 25, 2024): 61–70. تاريخ الوصول أبريل 2, 2025. https://nejfb.edu.iq/index.php/ejfb/article/view/437.