1. Directive 2013/34/EU of the European Parliament and of the Council on the annual fi-nancial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EU of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/ EEC. (2013). Official Journal of the European Union, 56, 19-76. Retrieved December 26, 2022 from https:// eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=OJ:L:2013:182:FULL&from=EN
2. Directive 2014/95/EU of the European Parliament and of the Council of 22 October 2014. (2014). Official Journal of the European Union, 56, 1-9. Retrieved December 27, 2022 from https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:32014L0095.
3. Proposal for a Directive of the European Parliament and the Council amending Directive 2013/34/EU, Directive 2004/109/EC, Directive 2006/43/EC and Regulation
4. (EU) No 537/2014, as regards corporate sustainability reporting. (2021). COM(2021) 189 final. European Commission. Retrieved December 26, 2022 from https://eur-lex.europa.eu/ legal-content/EN/TXT/?uri=CELEX%3A52021PC0189
5. Codigo de Comercio en Espana. Legislation consolidada. (2022). Boletm oficial del estado. Retrieved December 26, 2022 from https://www.boe.es/buscar/pdf/1885/BOE- A-1885-6627-consolidado.pdf [in Spain].