Abdulkarim, N. S. (2023, May). Public Environmental Awareness in the Kurdistan Region in Iraq: Factors and Policy Recommendations. In the International Conference on Accounting, Business, Economics and Politics. https://doi. org/10.23918/icabep2018p22. Accessed on (Vol. 29).

Al Frijat, Y. S., Elamer, A. A., Altawalbeh, M. A., & Moustafa, M. W. (2025). Beyond Technical Skills: The Strategic Importance of Accountants' Professional Development in Enhancing Corporate Investment Efficiency Through Sustainability Reporting. Corporate Social Responsibility and Environmental Management, 32(6), 8011-8025.

Albuquerque, R., Koskinen, Y., Yang, S., & Zhang, C. (2020). Corporate social responsibility and firm risk. Journal of Finance, 75(2), 805–848.

Branco, M. C., & Rodrigues, L. L. (2006). Corporate social responsibility and resource-based perspectives. Journal of business Ethics, 69(2), 111-132.

Bui, B., & Nguyen, L. (2023). Sustainability disclosure and investor confidence in emerging markets. Journal of International Accounting Research, 22(1), 1–25.

Burritt, R. L., Hahn, T., & Schaltegger, S. (2002). Towards a comprehensive framework for environmental management accounting—Links between business actors and environmental management accounting tools. Australian Accounting Review, 12(27), 39-50.

Bushman, R. M., & Smith, A. J. (2001). Financial accounting information and corporate governance. Journal of accounting and Economics, 32(1-3), 237-333.

Cardella, G. M., Margaça, C., García, J. C. S., & Hernández Sánchez, B. (2025). Family firms motivations and commitment to achieving sustainable development goals: a research agenda. Entrepreneurship & Regional Development, 1-24.

Cheng, B., Ioannou, I., & Serafeim, G. (2014). Corporate social responsibility and access to finance. Strategic Management Journal, 35(1), 1-23.

Dunlap, R. E., Van Liere, K. D., Mertig, A. G., & Jones, R. E. (2000). New trends in measuring environmental attitudes: measuring endorsement of the new ecological paradigm: a revised NEP scale. Journal of social issues, 56(3), 425-442.

Eberl, M., & Schwaiger, M. (2019). Corporate reputation and firm performance. Journal of Business Research, 97, 1–13.

Fatemi, A., Glaum, M., & Kaiser, S. (2018). ESG performance and firm value: The moderating role of disclosure. Global finance journal, 38, 45-64.

Fombrun, C. J., Gardberg, N. A., & Sever, J. M. (2000). The Reputation QuotientSM: A multi-stakeholder measure of corporate reputation. Journal of brand management, 7(4), 241-255.

García-Sánchez, I. M., Raimo, N., & Vitolla, F. (2022). Sustainability accounting and firm legitimacy. Accounting, Auditing & Accountability Journal, 35(7), 1605–1634..

Hair Jr, J. F., Hult, G. T. M., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2021). An introduction to structural equation modeling. In Partial least squares structural equation modeling (PLS-SEM) using R: a workbook (pp. 1-29). Cham: Springer International Publishing.

Hakim, A. F., & Susanty, R. (2024). Sustainability Accounting Practices and Their Impact on Corporate Reputation: Evidence from the Circular Economy Model. International Journal of Strategic Accounting and Business Management, 1(1), 11-15.

Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of accounting and economics, 31(1-3), 405-440.

Ibraheem, F. H., Jassim, H. M., Jassim, A. M., Ali, B. F., & Jasim, H. A. (2024). Environmental Issues and Concerns in Iraq and Kurdistan Region Due to Various Pollutants. In Climate Change and Environmental Degradation in the MENA Region (pp. 367-392). Cham: Springer Nature Switzerland.

Jobst, L. J., Bader, M., & Moshagen, M. (2023). A tutorial on assessing statistical power and determining sample size for structural equation models. Psychological Methods, 28(1), 207.

Jongerden, J., Wolters, W., Dijkxhoorn, Y., Gür, F., & Öztürk, M. (2019). The politics of agricultural development in Iraq and the Kurdistan Region in Iraq (KRI). Sustainability, 11(21), 5874.

Krüger, P. (2015). Corporate goodness and shareholder wealth. Journal of Financial Economics, 115(2), 304-29.

Li, Y., Minor, D., Wang, J., & Yu, C. (2021). Reputation and investor reactions. Strategic Management Journal, 42(7), 1352–1378, 2021.

Madhani, P. M. (2010). The resource-based view (RBV): issues and perspectives. PACE, A Journal of Research of Prestige Institute of Management, 1(1), 43-55.

Michelon, G., Pilonato, S., & Ricceri, F. (2015). CSR reporting practices and the quality of disclosure: An empirical analysis. Critical perspectives on accounting, 33, 59-78.

Parmar, B. L., Freeman, R. E., Harrison, J. S., Wicks, A. C., Purnell, L., & De Colle, S. (2010). Stakeholder theory: The state of the art. Academy of Management Annals, 4(1), 403-445.

Raimo, N., de Nuccio, E., Vitolla, F., & Petruzzella, F. (2024). Environmental awareness and ESG disclosure credibility. Journal of Cleaner Production, 421, 139914.

Saifulina, N., Carballo-Penela, A., & Ruzo-Sanmartín, E. (2023). Effects of personal environmental awareness and environmental concern on employees' voluntary pro-environmental behavior: a mediation analysis in emerging countries. Baltic Journal of Management, 18(1), 1-18.

Skallerud, K., Armbrecht, J., & Tuu, H. H. (2021). Intentions to consume sustainably produced fish: The moderator effects of involvement and environmental awareness. Sustainability, 13(2), 946.

Spence M. (2002). Signaling in retrospect and the informational structure of markets. American Economic Review, 92(3), 434-59.

Suchman M. C. (1995). Managing legitimacy: Strategic and institutional approaches. Academy of Management Review, 20(3), 571-610.

Walsh, G., & Beatty, S. E. (2007). Customer-based corporate reputation of a service firm: scale development and validation. Journal of the academy of marketing science, 35(1), 127-143.