R. A. . Hraiga, M. I. . . Al-Shaibani, and A. N. . Hadi, “Green Target Costing As A Strategy To Improve Economic Efficiency And Enhance The Environmental Sustainability Of Economic Entities”, Al-Ghary Jour. Eco. Admini. Sci., vol. 22, no. 1, pp. 562–594, Jul. 2026, doi: 10.36325/ghjec.v22i1.20853.