MELANIA SALAZAR ORDÓÑEZMACARIO RODRIGUEZ ENTRENA2026-01-292026-01-29202410.1016/j.jpolmod.2024.01.0082-s2.0-85184044489https://www.scopus.com/inward/record.uri?eid=2-s2.https://ucocris.uco.es/handle/123456789/37416Economics and EconometricsSustainability reporting harmonisation? A utopian endeavour for European agri-food companiesresearch article