Halboosh, A., N. K. N. Naama Khamis Naama, and B. ALMSAFERA. “Carbon Accounting: A Strategic Tool for Measuring Environmental Footprint and Achieving Sustainability in Iraqi Oil Companies”. The Gulf Economist, vol. 41, no. 65, Sept. 2025, pp. 237-64, https://tge.uobasrah.edu.iq/index.php/tge/article/view/190.