Toker, Huriye2026-04-302026-04-3020239783031259845978303125983810.1007/978-3-031-25984-5_2942-s2.0-105007262068https://hdl.handle.net/123456789/15587https://doi.org/10.1007/978-3-031-25984-5_294eninfo:eu-repo/semantics/closedAccessGlobal Reporting InitiativeBook Part