Hamzah, A. M., Mousa, T. O. and Doaim, S. S. (2026) “Measuring gas flaring and emission costs through environmental management accounting and their impact on investment and disclosure decisions: An applied study of Al-Gharraf oil field, Iraq”, Heritage and Sustainable Development, 8(2), pp. 157–168. doi: 10.37868/hsd.v8i2.2398.