The role of the auditor in measuring social and environmental performance indicators in light of the implementation of the GRI standards: (Applied research at the Iraqi General Cement Company). Journal of Accounting and Financial Studies ( JAFS ), [S. l.], v. 15, n. 51, p. 59–76, 2020. Disponível em: https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/909. Acesso em: 1 may. 2025.