Huda Salem Hussein, and Luqman Muhammad Ayoub Al-Dabbagh. “Evaluating the Level of Accounting Disclosure of Carbon Emissions for Iraqi Banks According to PCAF and SASB Standards”. Tikrit Journal of Administrative and Economic Sciences 21, no. 69, part 2 (March 31, 2025): 235–255. Accessed July 29, 2026. https://www.tjaes.org/index.php/tjaes/article/view/2076.