Bibliografia referente ao artigo «ESG reporting: tendências, indicadores e desafios para os contabilistas», da autoria de António Rodrigues, publicado em agosto de 2026

. European Parliament & Council of the European Union. (2022). Directive (EU) 2022/2464 of the European Parliament and of the Council of 14 December 2022 amending Regulation (EU) No 537/2014, Directive 2004/109/EC, Directive 2006/43/EC and Directive 2013/34/EU, as regards corporate sustainability reporting. Official Journal of the European Union, L 322, 15–80.
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. European Commission. (2023). Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU as regards sustainability reporting standards (European Sustainability Reporting Standards – ESRS). Official Journal of the European Union.
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. Global Reporting Initiative. (2021). GRI Universal Standards 2021.

. International Sustainability Standards Board. (2023). IFRS S1: General requirements for disclosure of sustainability-related financial information. IFRS Foundation.
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. International Sustainability Standards Board. (2023). IFRS S2: Climate-related disclosures. IFRS Foundation.
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