Embedding ESG And Carbon Accounting Into The Financial Ledger: A Sub-Ledger Architecture For CSRD-Aligned Reporting. International Journal of Engineering & Extended Technologies Research (IJEETR), [S. l.], v. 6, n. 1, p. 7531–7535, 2024. DOI: 10.15662/c1vctd41. Disponível em: https://www.ijeetr.com/index.php/ijeetr/article/view/1034. Acesso em: 12 aug. 2026.