MKRTCHYAN, A. IMPROVING CSR REPORTING AND AUDIT ASSURANCE IN ARMENIAN COMMERCIAL ORGANIZATIONS: METHODOLOGICAL APPROACHES, DOUBLE MATERIALITY, AND ESG INDICATORS. Economics, Finance and Accounting , [S. l.], v. 3, n. 19, p. 115, 2026. DOI: 10.59503/29538009-2026.3.19-115. Disponível em: https://efa.am/index.php/efa/article/view/191. Acesso em: 26 oct. 2026.