NEEDLES, Belverd E. Capacity Building and Integrated Reporting: A Framework for Development. Independent Business Review, Dhaka, Bangladesh, v. 6, n. 2, 2026. DOI: 10.67508/iub.ibr.v6n2.002. Disponível em: https://ibr.iub.edu.bd/ibr/article/view/64. Acesso em: 30 oct. 2026.