Kostecka-Jurczyk, Daria, and Katarzyna Marak. “Legal Framework for ESG Reporting in the European Union: Evolution As Exemplified by NFRD and CSRD”. LAW & SOCIAL BONDS 57, no. 4 (October 6, 2025). Accessed October 15, 2026. https://www.prawoiwiez.edu.pl/index.php/piw/article/view/1409.