“Integrated Reporting Auditing According to GRI Standards (300 & 400) and Its Reflection on Audit Procedures”. Journal of Accounting and Financial Studies ( JAFS ) 20, no. 70 (March 31, 2025): 520–540. Accessed June 24, 2025. https://www.jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/2119.