The Role of Disclosing Sustainability and Climate Risks In Enhancing The Quality of Financial Reports From The Perspective of Auditors. Journal of Accounting Inaba, [S. l.], v. 5, n. 1, p. 110–126, 2026. DOI: 10.56956/kwxgr549. Disponível em: https://journals.inaba.ac.id/index.php/jai/article/view/893. Acesso em: 13 sep. 2026.