
https://www.pymnts.com/news/b2b-payments/2020/deloitte-becomes-first-of-big-four-to-break-up-business/

https://theconversation.com/visiones-estrategicas-el-negocio-primero-o-la-etica-por-encima-de-todo-213732

https://ecipe.org/wp-content/uploads/2023/06/ECI_23_PolicyBrief_06-2023_LY05.pdf