A Conceptual Framework For Evaluating The Impact Of Double Materiality On Intangible Human Capital Accounting Practices. International Journal of Environmental Sciences, [S. l.], p. 3168–3181, 2025. DOI: 10.64252/prpd0r69. Disponível em: https://theaspd.com/index.php/ijes/article/view/5534.. Acesso em: 13 sep. 2025.