Delgado Sanchez, V.P. and Figueroa Castro, J.E. 2027. Global Convergence in ESG Disclosure and the Evolution of Reporting Frameworks: Evidence from 22 Jurisdictions, 2019–2024. Mundo FESC Journal. 17, 37 (Jan. 2027). DOI:https://doi.org/10.61799/2216-0388.2385.