334542document110471ESRS2025_WG14_1_GHager.pdfapplication/pdf1e3f4b34e62560fbb48ed35222df5e64MD527436442025-07-15 09:18:40https://pure.iiasa.ac.at/id/eprint/20754/1/ESRS2025_WG14_1_GHager.pdf