https://www.boe.es/buscar/pdf/2023/BOE-A-2023-4513-consolidado.pdf
https://www.southcentre.int/wp-content/uploads/2022/09/SV240_220826.pdf
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
https://www.hrw.org/sites/default/files/media_2021/11/202111hrw_eu_ai_regulation_qa_0.pdf