“Sustainable Industry According to the Sustainability Accounting Standard (Oil and Gas - Exploration and Production) Indicators of Gas Emissions and Greenhouse Gas and Its Impact on Product Costs”. Journal of Accounting and Financial Studies ( JAFS ), vol. 21, no. 74, Mar. 2026, pp. 152-63, https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2473.