DZIWOK, Ewa; FERENS, Aleksandra. Semantic completeness and reporting gaps in climate disclosures: evidence from construction and energy companies under ESRS E1. Economics and Environment, Poland, v. 98, n. 3, p. 1383, 2026. DOI: 10.34659/eis.2026.98.3.1383. Disponível em: https://www.ekonomiaisrodowisko.pl/journal/article/view/1383. Acesso em: 5 oct. 2026.