S. al – Jaafari and A. wanas, “Integrated reporting and its role in disclosing dimensions of sustainability An applied study in Al-Qadisiyah Governorate Agriculture Directorate”, ksc journal, vol. 1, no. 73(B), pp. 205–234, Feb. 2026, doi: 10.36322/jksc.v1i73(B).16847.