WANG, Qianfei. Rethinking ESG Cost Accounting under Carbon Regulation: Toward an Integrated Model of Recognition, Measurement, and Reporting. Simen Owen Academic Proceedings Series, [S. l.], v. 1, p. 151–161, 2025. Disponível em: https://simonowenpub.com/index.php/SOAPS/article/view/19. Acesso em: 15 jan. 2026.