Martínez-Torres V. Regulatory Developments on Sustainability Issues in Light of Delegated Regulation (EU) 2023/2772 (ESRS). RECL [Internet]. 2024 Sep. 30 [cited 2024 Nov. 21];58(3):223–239. Available from: https://czasopisma.kul.pl/index.php/recl/article/view/17459