https://www.tandfonline.com/doi/epdf/10.1080/13501763.2023.2231029
https://www.boe.es/buscar/pdf/2023/BOE-A-2023-4513-consolidado.pdf
https://www.transparency.org/news/feature/stopping_dirty_money_the_global_effective_o_meter
https://socialeurope.eu/no-more-delays-on-eu-corporate-responsibility