{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,3,26]],"date-time":"2026-03-26T03:06:22Z","timestamp":1774494382934,"version":"3.50.1"},"reference-count":67,"publisher":"MDPI AG","issue":"20","license":[{"start":{"date-parts":[[2022,10,19]],"date-time":"2022-10-19T00:00:00Z","timestamp":1666137600000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/creativecommons.org\/licenses\/by\/4.0\/"}],"funder":[{"name":"National Funds of the FCT\u2014Portuguese Foundation for Science and Technology","award":["UIDB\/04928\/2020"],"award-info":[{"award-number":["UIDB\/04928\/2020"]}]},{"name":"National Funds of the FCT\u2014Portuguese Foundation for Science and Technology","award":["CEECINST\/00051\/2018"],"award-info":[{"award-number":["CEECINST\/00051\/2018"]}]},{"name":"Scientific Employment Stimulus\u2014Institutional Call","award":["UIDB\/04928\/2020"],"award-info":[{"award-number":["UIDB\/04928\/2020"]}]},{"name":"Scientific Employment Stimulus\u2014Institutional Call","award":["CEECINST\/00051\/2018"],"award-info":[{"award-number":["CEECINST\/00051\/2018"]}]}],"content-domain":{"domain":[],"crossmark-restriction":false},"short-container-title":["Sustainability"],"abstract":"<jats:p>Research on auditing professionals\u2019 perceptions of non-financial reporting and its assurance is relatively scarce, and the majority of the existing studies pay little attention to the assurance aspect. Our study contributes to strengthening this type of research by investigating Portuguese audit professionals\u2019 perceptions of non-financial reporting and its assurance. The purpose of the current paper is to identify the perceptions of Portuguese audit professionals about non-financial reporting, particularly the responsibility for its preparation, its mandatory or voluntary natures, and how to improve non-financial reporting and its assurance. We also analyze whether these perceptions are associated with sex and work experience. The perceptions of statutory auditors were surveyed by using a questionnaire. Results allow us to conclude that Portuguese statutory auditors agree that non-financial reporting assurance is an important practice, and that company management should be responsible for the preparation and publication of non-financial reports. They consider that assurance of these reports should be conducted by a statutory auditor and think that the Institute of Portuguese Statutory Auditors should have a more active role in this matter. Notwithstanding, very few of the respondents have experience with this type of assurance, which may explain their acknowledgment of the importance of additional training. Work experience and sex do not influence the perceptions of the auditors. Findings suggest the existence of a positive attitude towards non-financial reporting and its assurance associated with the acknowledgement of its underdevelopment in Portugal. As far as we are aware, our study is the first to focus exclusively on Portuguese auditing professionals\u2019 perceptions concerning non-financial reporting and assurance.<\/jats:p>","DOI":"10.3390\/su142013469","type":"journal-article","created":{"date-parts":[[2022,10,19]],"date-time":"2022-10-19T22:19:53Z","timestamp":1666217993000},"page":"13469","update-policy":"https:\/\/doi.org\/10.3390\/mdpi_crossmark_policy","source":"Crossref","is-referenced-by-count":10,"title":["Non-Financial Reporting and Assurance: A New Opportunity for Auditors? Evidence from Portugal"],"prefix":"10.3390","volume":"14","author":[{"ORCID":"https:\/\/orcid.org\/0000-0003-1040-3164","authenticated-orcid":false,"given":"Teresa","family":"Eug\u00e9nio","sequence":"first","affiliation":[{"name":"CARME\u2014Centre of Applied Research in Management and Economics, School of Technology and Management, Polytechnic Institute of Leiria, 2411-901 Leiria, Portugal"}]},{"given":"S\u00f3nia","family":"Gomes","sequence":"additional","affiliation":[{"name":"School of Technology and Management, Polytechnic Institute of Leiria, 2411-901 Leiria, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0003-3715-0881","authenticated-orcid":false,"given":"Manuel Castelo","family":"Branco","sequence":"additional","affiliation":[{"name":"Faculty of Economics, University of Porto, CEF-UP and OBEGEF, 4099-002 Porto, Portugal"}]},{"ORCID":"https:\/\/orcid.org\/0000-0001-7251-6418","authenticated-orcid":false,"given":"Ana Isabel","family":"Morais","sequence":"additional","affiliation":[{"name":"ISEG\u2014Lisbon School of Economics & Management, 1200-781 Lisboa, Portugal"}]}],"member":"1968","published-online":{"date-parts":[[2022,10,19]]},"reference":[{"key":"ref_1","unstructured":"European Commission (2011). A renewed EU strategy 2011\u201314 for corporate social responsibility. Communication from the Commission to the European Parliament, the Council, the European Economic and Social Committee and the Committee of the Regions, European Commission. Com. 681 Final."},{"key":"ref_2","doi-asserted-by":"crossref","first-page":"42","DOI":"10.1016\/j.jclepro.2016.01.099","article-title":"Communicating CSR: Integrated approach or Selfie? Evidence from the Milan Stock Exchange","volume":"136","author":"Montecchia","year":"2016","journal-title":"J. Clean. Prod."},{"key":"ref_3","unstructured":"KPMG (2013). KPMG International Survey of Corporate Responsibility Reporting 2013, KPMG."},{"key":"ref_4","unstructured":"KPMG (2020). KPMG International Survey of Corporate Responsibility Reporting 2020, KPMG."},{"key":"ref_5","doi-asserted-by":"crossref","first-page":"1095","DOI":"10.1016\/j.jclepro.2004.12.006","article-title":"Experiences of and views on third-party assurance of corporate environmental and sustainability reports","volume":"13","author":"Park","year":"2005","journal-title":"J. Clean. Prod."},{"key":"ref_6","doi-asserted-by":"crossref","first-page":"369","DOI":"10.1080\/00014788.2016.1263550","article-title":"The contents of assurance statements for sustainability reports and information asymmetry","volume":"47","author":"Fuhrmann","year":"2017","journal-title":"Account. Bus. Res."},{"key":"ref_7","first-page":"11","article-title":"Sustainability assurance: A literature review","volume":"23","year":"2017","journal-title":"Comptab.-Contr\u00f4le-Audit."},{"key":"ref_8","doi-asserted-by":"crossref","first-page":"556","DOI":"10.1108\/AAAJ-05-2017-2940","article-title":"Exploring diversity in sustainability assurance practice: Evidence from assurance providers in the UK","volume":"32","author":"Channuntapipat","year":"2019","journal-title":"Account. Audit. Account. J."},{"key":"ref_9","doi-asserted-by":"crossref","first-page":"395","DOI":"10.1080\/09638180.2018.1469424","article-title":"Creating legitimacy for sustainability assurance practices: Evidence from sustainability restatements","volume":"28","author":"Michelon","year":"2019","journal-title":"Eur. Account. Rev."},{"key":"ref_10","doi-asserted-by":"crossref","first-page":"578","DOI":"10.1108\/MAJ-07-2016-1408","article-title":"An Analysis of Sustainability report assurance statements","volume":"32","author":"Rossi","year":"2017","journal-title":"Manag. Audit. J."},{"key":"ref_11","doi-asserted-by":"crossref","first-page":"281","DOI":"10.1108\/CG-07-2013-0097","article-title":"Sustainability reporting and assurance in Portugal","volume":"15","author":"Gomes","year":"2015","journal-title":"Corp. Gov."},{"key":"ref_12","doi-asserted-by":"crossref","first-page":"289","DOI":"10.1007\/s10551-008-9809-x","article-title":"Assurance services for sustainability reports: Standards and empirical evidence","volume":"87","author":"Manetti","year":"2009","journal-title":"J. Bus. Ethics"},{"key":"ref_13","doi-asserted-by":"crossref","first-page":"173","DOI":"10.1007\/s10551-012-1420-5","article-title":"Multinationals\u2019 Accountability on Sustainability: The Evolution of Third-party Assurance of Sustainability Reports","volume":"110","author":"Perego","year":"2012","journal-title":"J. Bus. Ethics"},{"key":"ref_14","doi-asserted-by":"crossref","first-page":"1128","DOI":"10.1016\/j.jclepro.2016.08.157","article-title":"The assurance market of sustainability reports: What do accounting firms do?","volume":"139","author":"Romero","year":"2016","journal-title":"J. Clean. Prod."},{"key":"ref_15","doi-asserted-by":"crossref","first-page":"211","DOI":"10.1007\/s10551-016-3176-9","article-title":"Corporate board and corporate social responsibility assurance: Evidence from China","volume":"150","author":"Liao","year":"2018","journal-title":"J. Bus. Ethics"},{"key":"ref_16","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1002\/(SICI)1099-0836(200001\/02)9:1<1::AID-BSE227>3.0.CO;2-H","article-title":"External transparency or internal capture? The role of third party statements in adding value to corporate environmental reports","volume":"9","author":"Ball","year":"2000","journal-title":"Bus. Strategy Environ."},{"key":"ref_17","first-page":"77","article-title":"Seeking stakeholder-centric sustainability assurance: An examination of recent sustainability practice","volume":"25","author":"Owen","year":"2007","journal-title":"J. Corp. Citizsh."},{"key":"ref_18","doi-asserted-by":"crossref","first-page":"2","DOI":"10.1111\/j.1835-2561.2006.tb00355.x","article-title":"An investigation of TBL report assurance statements: Australian evidence","volume":"16","author":"Deegan","year":"2006","journal-title":"Aust. Account. Rev."},{"key":"ref_19","doi-asserted-by":"crossref","first-page":"329","DOI":"10.1108\/02686900610661388","article-title":"An investigation of TBL report assurance statements: The UK and European evidence","volume":"21","author":"Deegan","year":"2006","journal-title":"Manag. Audit. J."},{"key":"ref_20","first-page":"190","article-title":"Enhancing the Credibility of Reporting on Corporate Social Responsibility in Europe","volume":"24","author":"Tuybens","year":"2013","journal-title":"Bus. Strategy Environ."},{"key":"ref_21","doi-asserted-by":"crossref","first-page":"359","DOI":"10.1002\/csr.1303","article-title":"Sustainable Development and Assurance of Corporate Social Responsibility Reports Published by Ibex-35 Companies","volume":"20","author":"Sierra","year":"2013","journal-title":"Corp. Soc. Responsib. Environ. Manag."},{"key":"ref_22","doi-asserted-by":"crossref","first-page":"484","DOI":"10.1002\/bse.1764","article-title":"Sustainability Development and the Quality of Assurance Reports: Empirical Evidence","volume":"22","author":"Zorio","year":"2013","journal-title":"Bus. Strategy Environ."},{"key":"ref_23","doi-asserted-by":"crossref","first-page":"178","DOI":"10.1111\/j.1835-2561.2009.00056.x","article-title":"Assurance of Sustainability Reports: Impact on Report Users\u2019 Confidence and Perceptions of Information Credibility","volume":"19","author":"Hodge","year":"2009","journal-title":"Aust. Account. Rev."},{"key":"ref_24","doi-asserted-by":"crossref","first-page":"239","DOI":"10.2308\/ajpt-10047","article-title":"Impact of Assurance and Assurer\u2019s Professional Affiliation on Financial Analysts\u2019 Assessment of Credibility of Corporate Social Responsibility Information","volume":"30","author":"Pflugrath","year":"2011","journal-title":"Audit. J. Pract. Theory"},{"key":"ref_25","doi-asserted-by":"crossref","first-page":"288","DOI":"10.1111\/ijau.12004","article-title":"Factors that Influence Perceptions of Greenhouse Gas Assurance Provider Quality","volume":"17","author":"Green","year":"2013","journal-title":"Int. J. Audit."},{"key":"ref_26","doi-asserted-by":"crossref","first-page":"20","DOI":"10.1016\/j.accfor.2009.11.002","article-title":"Social and environmental report assurance: Some interview evidence","volume":"34","author":"Jones","year":"2010","journal-title":"Account. Forum"},{"key":"ref_27","first-page":"54","article-title":"Statutory auditing in Portugal: Historical and market evolution","volume":"10","year":"2012","journal-title":"T\u00e9khne\u2014Rev. Appl. Manag. Stud."},{"key":"ref_28","doi-asserted-by":"crossref","first-page":"727","DOI":"10.1108\/MEDAR-11-2019-0602","article-title":"Exploring the term \u201cnon-financial information\u201d: An academics\u2019 view","volume":"28","author":"Tarquinio","year":"2020","journal-title":"Meditari Account. Res."},{"key":"ref_29","doi-asserted-by":"crossref","first-page":"525","DOI":"10.1080\/00014788.2018.1470141","article-title":"The expansion of non-financial reporting: An exploratory study","volume":"48","author":"Stolowy","year":"2018","journal-title":"Account. Bus. Res."},{"key":"ref_30","doi-asserted-by":"crossref","first-page":"104","DOI":"10.1111\/jifm.12127","article-title":"Extended external reporting assurance: Current practices and challenges","volume":"32","author":"Krasodomska","year":"2021","journal-title":"J. Int. Financ. Manag. Account."},{"key":"ref_31","doi-asserted-by":"crossref","first-page":"937","DOI":"10.2308\/accr.2009.84.3.937","article-title":"Assurance on sustainability reports: An international comparison","volume":"84","author":"Simnett","year":"2009","journal-title":"Account. Rev."},{"key":"ref_32","doi-asserted-by":"crossref","first-page":"90","DOI":"10.1111\/jifm.12015","article-title":"The International Integrated Reporting Framework: Key Issues and Future Research Opportunities","volume":"25","author":"Cheng","year":"2014","journal-title":"J. Int. Financ. Manag. Account."},{"key":"ref_33","doi-asserted-by":"crossref","first-page":"1","DOI":"10.1007\/s10551-013-1637-y","article-title":"Sustainability Reporting and Assurance: A Historical Analysis on a World-Wide Phenomenon","volume":"120","author":"Junior","year":"2014","journal-title":"J. Bus. Ethics"},{"key":"ref_34","doi-asserted-by":"crossref","first-page":"627","DOI":"10.1108\/17471111011083482","article-title":"Preliminary insights on sustainability reporting and assurance practices in Malaysia","volume":"6","author":"Sawani","year":"2010","journal-title":"Soc. Responsib. J."},{"key":"ref_35","doi-asserted-by":"crossref","first-page":"62","DOI":"10.1108\/18325911211205748","article-title":"A study of sustainability verification practices: The French case","volume":"8","author":"Gillet","year":"2012","journal-title":"J. Account. Organ. Chang."},{"key":"ref_36","first-page":"89","article-title":"Assurance of sustainability reports: Revision of ISAE 3000 and associated research opportunities","volume":"3","author":"Simnett","year":"2012","journal-title":"Sustain. Account. Manag. Policy J."},{"key":"ref_37","doi-asserted-by":"crossref","first-page":"425","DOI":"10.1007\/s10551-010-0661-4","article-title":"A conceptual framework for investigating \u2018capture\u2019 in corporate sustainability reporting assurance","volume":"99","author":"Smith","year":"2011","journal-title":"J. Bus. Ethics"},{"key":"ref_38","doi-asserted-by":"crossref","first-page":"205","DOI":"10.1016\/j.bar.2005.01.005","article-title":"Assurance statement practice in environmental, social and sustainability reporting: A critical evaluation","volume":"37","author":"Owen","year":"2005","journal-title":"Br. Account. Rev."},{"key":"ref_39","doi-asserted-by":"crossref","first-page":"513","DOI":"10.1111\/basr.12247","article-title":"The state of corporate sustainability reporting in India: Evidence from environmentally sensitive industries","volume":"126","author":"Kumar","year":"2021","journal-title":"Bus. Soc. Rev."},{"key":"ref_40","doi-asserted-by":"crossref","first-page":"1036","DOI":"10.1108\/AAAJ-04-2012-00998","article-title":"Sustainability reports as simulacra? A counter-account of A and A+ GRI reports","volume":"26","author":"Boiral","year":"2013","journal-title":"Account. Audit. Account. J."},{"key":"ref_41","doi-asserted-by":"crossref","first-page":"A1","DOI":"10.2308\/ciia-50083","article-title":"The Competitive Market for Assurance Engagements on Greenhouse Gas Statements: Is There a Role for Assurers from the Accounting Profession?","volume":"5","author":"Huggins","year":"2011","journal-title":"Curr. Issues Audit."},{"key":"ref_42","doi-asserted-by":"crossref","first-page":"27","DOI":"10.1111\/1467-8608.00209","article-title":"The Legitimacy of Accountants\u2019 Participation in Social and Ethical Accounting, Auditing and Reporting","volume":"10","year":"2001","journal-title":"Bus. Ethics Eur. Rev."},{"key":"ref_43","doi-asserted-by":"crossref","first-page":"863","DOI":"10.1108\/AAAJ-06-2013-1389","article-title":"Corporate social disclosures: A user perspective on assurance","volume":"27","author":"Wong","year":"2014","journal-title":"Account. Audit. Account. J."},{"key":"ref_44","doi-asserted-by":"crossref","first-page":"53","DOI":"10.2308\/aud.2000.19.s-1.53","article-title":"Assurance on sustainability reporting: An auditor\u2019s view","volume":"19","author":"Wallage","year":"2000","journal-title":"Audit. J. Pract. Theory"},{"key":"ref_45","doi-asserted-by":"crossref","first-page":"109","DOI":"10.1080\/00014788.1994.9729470","article-title":"Accountants\u2019 attitudes and environmentally-sensitive accounting","volume":"24","author":"Bebbington","year":"1994","journal-title":"Account. Bus. Res."},{"key":"ref_46","first-page":"399","article-title":"A survey of Australian accountants\u2019 attitudes on environmental reporting","volume":"19","author":"Deegan","year":"1996","journal-title":"Account. Forum"},{"key":"ref_47","doi-asserted-by":"crossref","first-page":"325","DOI":"10.1006\/bare.1996.0022","article-title":"The Response of Statutory Financial Auditors in the UK to Environmental Issues: A Descriptive and Exploratory Case Study","volume":"28","author":"Collison","year":"1996","journal-title":"Br. Account. Rev."},{"key":"ref_48","doi-asserted-by":"crossref","first-page":"715","DOI":"10.1016\/S1045-2354(02)00190-9","article-title":"Accountants\u2019 responses towards the environmental agenda in a developing nation: An Initial and Exploratory study on Fiji","volume":"14","author":"Lodhia","year":"2003","journal-title":"Crit. Perspect. Account."},{"key":"ref_49","doi-asserted-by":"crossref","first-page":"682","DOI":"10.1108\/02686900310495935","article-title":"Environmental information in annual reports: A survey of Swedish accountants","volume":"18","author":"Nyquist","year":"2003","journal-title":"Manag. Audit. J."},{"key":"ref_50","doi-asserted-by":"crossref","first-page":"1035","DOI":"10.1016\/j.cpa.2004.02.004","article-title":"Attitudes to the development and implementation of social and environmental accounting in Thailand","volume":"16","author":"Kuasirikun","year":"2005","journal-title":"Crit. Perspect. Account."},{"key":"ref_51","doi-asserted-by":"crossref","first-page":"311","DOI":"10.1108\/17471110910977258","article-title":"Corporate social disclosure in Libya","volume":"5","author":"Pratten","year":"2009","journal-title":"Soc. Responsib. J."},{"key":"ref_52","doi-asserted-by":"crossref","first-page":"649","DOI":"10.1108\/17471111111175191","article-title":"Perceptions of corporate social and environmental accounting and reporting practices from accountants in Bangladesh","volume":"7","author":"Islam","year":"2011","journal-title":"Soc. Responsib. J."},{"key":"ref_53","doi-asserted-by":"crossref","first-page":"751","DOI":"10.1108\/MEDAR-06-2019-0504","article-title":"Directive 2014\/95\/EU: Accountants\u2019 understanding and attitude towards mandatory non-financial disclosures in corporate reporting","volume":"28","author":"Krasodomska","year":"2020","journal-title":"Meditari Account. Res."},{"key":"ref_54","doi-asserted-by":"crossref","first-page":"31","DOI":"10.1108\/MEDAR-09-2019-0560","article-title":"Auditors\u2019 perceptions of integrated reporting assurance: Insights from Italy","volume":"29","author":"Borgato","year":"2021","journal-title":"Meditari Account. Res."},{"key":"ref_55","doi-asserted-by":"crossref","first-page":"119997","DOI":"10.1016\/j.jclepro.2020.119997","article-title":"Is corporate social responsibility reporting a tool of signaling or greenwashing? Evidence from the worldwide logistics sector","volume":"253","author":"Uyar","year":"2020","journal-title":"J. Clean. Prod."},{"key":"ref_56","first-page":"137","article-title":"The impact of board composition on the level of ESG disclosures in GCC countries","volume":"11","author":"Arayssi","year":"2020","journal-title":"Sustain. Account. Manag. Policy J."},{"key":"ref_57","doi-asserted-by":"crossref","first-page":"1750","DOI":"10.1002\/bse.2467","article-title":"Integrated reporting of environmental, social, and governance and financial data: Does the market value integrated reports?","volume":"29","author":"Landau","year":"2020","journal-title":"Bus. Strategy Environ."},{"key":"ref_58","doi-asserted-by":"crossref","first-page":"1176","DOI":"10.1007\/s11142-021-09609-5","article-title":"Mandatory CSR and sustainability reporting: Economic analysis and literature review","volume":"26","author":"Christensen","year":"2021","journal-title":"Rev. Account. Stud."},{"key":"ref_59","doi-asserted-by":"crossref","unstructured":"Bartoszewicz, A., and Rutkowska-Ziarko, A. (2021). Practice of Non-Financial Reports Assurance Services in the Polish Audit Market\u2014The Range, Limits and Prospects for the Future. Risks, 9.","DOI":"10.3390\/risks9100176"},{"key":"ref_60","unstructured":"Accountancy Europe (2020). Setting up for High-Quality Non-Financial Information Assurance in Europe, Accountancy Europe. Position Paper."},{"key":"ref_61","doi-asserted-by":"crossref","first-page":"703","DOI":"10.1007\/s10551-017-3516-4","article-title":"Assessing and Improving the Quality of Sustainability Reports: The Auditors\u2019 Perspective","volume":"155","author":"Boiral","year":"2019","journal-title":"J. Bus. Ethics"},{"key":"ref_62","doi-asserted-by":"crossref","first-page":"118596","DOI":"10.1016\/j.jclepro.2019.118596","article-title":"Sustainability reporting assurance: Creating stakeholder accountability through hyperreality?","volume":"243","author":"Boiral","year":"2020","journal-title":"J. Clean. Prod."},{"key":"ref_63","doi-asserted-by":"crossref","first-page":"971","DOI":"10.1007\/s10551-016-3159-x","article-title":"The level of sustainability assurance: The effects of brand reputation and industry specialisation of assurance providers","volume":"150","year":"2018","journal-title":"J. Bus. Ethics"},{"key":"ref_64","doi-asserted-by":"crossref","unstructured":"Carmo, C., and Ribeiro, C. (2022). Mandatory Non-Financial Information Disclosure under European Directive 95\/2014\/EU: Evidence from Portuguese Listed Companies. Sustainability, 14.","DOI":"10.3390\/su14084860"},{"key":"ref_65","first-page":"126","article-title":"Integrated reporting: Perspectives of corporate report preparers and other stakeholders","volume":"10","author":"Adhariani","year":"2019","journal-title":"Sustain. Account. Manag. Policy J."},{"key":"ref_66","doi-asserted-by":"crossref","first-page":"329","DOI":"10.1016\/j.bar.2017.03.003","article-title":"Assuring the integrated report: Insights and recommendations from auditors and preparers","volume":"49","author":"Maroun","year":"2017","journal-title":"Br. Account. Rev."},{"key":"ref_67","first-page":"24","article-title":"Factors Hindering the Conduct of Audits of Corporate Social Responsibility Reports: Evidence from Poland","volume":"25","author":"Bartoszewicz","year":"2022","journal-title":"Bus. Adm. Manag."}],"container-title":["Sustainability"],"original-title":[],"language":"en","link":[{"URL":"https:\/\/www.mdpi.com\/2071-1050\/14\/20\/13469\/pdf","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,10,11]],"date-time":"2025-10-11T00:57:00Z","timestamp":1760144220000},"score":1,"resource":{"primary":{"URL":"https:\/\/www.mdpi.com\/2071-1050\/14\/20\/13469"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2022,10,19]]},"references-count":67,"journal-issue":{"issue":"20","published-online":{"date-parts":[[2022,10]]}},"alternative-id":["su142013469"],"URL":"https:\/\/doi.org\/10.3390\/su142013469","relation":{},"ISSN":["2071-1050"],"issn-type":[{"value":"2071-1050","type":"electronic"}],"subject":[],"published":{"date-parts":[[2022,10,19]]}}}