Axenbeck, Janna
Kunkel, Stefanie https://orcid.org/0000-0002-2074-7393
Blain, Joris
Charpentier, Francis
Article History
Received: 27 May 2025
Accepted: 13 November 2025
First Online: 28 January 2026
Competing interests
: La Société Nouvelle is a non-profit initiative that develops open-source and open-data resources to support the implementation of systematic non-financial information systems. The authors declare no competing financial interests.