https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID3950757_code410506.pdf?abstractid=3909166&mirid=1
https://www.socialeurope.eu/2017/07/european-safe-bond-handle-care/
https://wiiw.ac.at/digital-tasks-and-ict-capital-methodologies-and-data-dlp-6429.pdf
https://www.supremecourt.gov/opinions/20pdf/20-197_5ie6.pdf