@misc{misc, title  = {{Sustainability Reporting}},

 url = {{https://doi.org/10.2139/ssrn.5853262 }},

 year = {{2025}},

 month = {{1}},

 author = {{Cam O and Kloviene L}},

 doi = {{10.2139/ssrn.5853262}},

 note = {{Accessed on 2025/12/25}}}