https://www.economiesuisse.ch/de/print/pdf/node/48868
https://ecipe.org/wp-content/uploads/2024/02/ECI_OccasionalPaper_02-2024_LY02.pdf
https://socialeurope.eu/no-more-delays-on-eu-corporate-responsibility
https://www.elibrary.imf.org/view/books/082/465808-9781513595603-en/ch002.xml