Ali, Mohammed Ataallah, and Salman Hussein Abdullah. “A Proposed Mechanism for Financial Reporting on Sustainable Investment and Its Role in Achieving Value Added - Applied in the Iraqi Midland Refineries Company-”. Journal of Economics and Administrative Sciences 27, no. 130 (December 1, 2021): 227–242. Accessed May 26, 2022. https://jeasiq.uobaghdad.edu.iq/index.php/JEASIQ/article/view/2216.