غيضان ع. ع. ع. .; المركز ع. ا. ع. .; عمران م. س. م. . Challenges of Implementing Social Responsibility Accounting in the Industrial Sector: A Field Study on the Al-Marqab Cement Factory. Al-Qurtas Journal for Human and Applied Sciences, [S. l.], v. 4, n. 27, 2025. Disponível em: https://alqurtas.alandalus-libya.org.ly/ojs/index.php/qjhar/article/view/1406. Acesso em: 6 nov. 2026.