https://www.globalwitness.org/en/blog/why-the-eus-sanctions-regime-must-tackle-corruption/
http://www.ladocumentationfrancaise.fr/var/storage/rapports-publics/134000199.pdf
https://www.oecd-ilibrary.org/docserver/19e99855-en.pdf?expires=1684086001&id=id&accname=guest&checksum=289864080528AAE8A1EC0D9ABED148E4
https://www.bankofengland.co.uk/-/media/boe/files/speech/2020/rouge-impair-manque-reflections-on-accounting-standards-speech-by-martin-taylor.pdf?la=en&hash=37E0CEC40C9C0DA4CD75BB258F5F1474C07E3B0C