Results 51 to 60 of about 540,501 (287)

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

Circular Economy Pathways for Airport Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli   +3 more
wiley   +1 more source

The Impact of Airline Differentiation on Marginal Cost Pricing at UK Airports [PDF]

open access: yes, 2013
Airport pricing is a central issue in international transport policies, which tend to support pricing schemes based on marginal operating costs. This paper aims to provide empirical evidence in support of increased differentiation in airport charges on ...
Lei, Zheng, Voltes-Dorta, Augusto
core   +1 more source

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and contents of the ...
Jørgen Kjøsen Lindgren   +2 more
wiley   +1 more source

Substantive or Symbolic? Analyzing the Quality of Impact Reports in Italian B‐Corps Through Legitimacy Theory

open access: yesCorporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Sustainability reporting has become increasingly compelling, particularly among hybrid organizations such as B‐Corps, which seek to balance profit and purpose and are required to publish annual Impact Reports. This study assesses the completeness of disclosed information in the 2022 Impact Reports of 74 Italian B‐Corps, drawing on legitimacy ...
Laura Ferraro   +3 more
wiley   +1 more source

Airport veer-off risk assessment: An italian case study [PDF]

open access: yes, 2017
The objective of this paper is to assess the veer-off risk of an Italian airport that is characterized for having near 12,000 annual movements. The name of this airport is not disclosed for security purposes.
Cantisani, Giuseppe   +2 more
core  

Study on the failure mechanism of the shield excavation face in the sandy cobble stratum under different buried depths

open access: yesDeep Underground Science and Engineering, EarlyView.
Abstract One of the significant challenges faced in shield tunnel construction is the risk of collapse resulting from abrupt changes in soil conditions in advance of the working face, particularly within the sandy cobble stratum. This study aims to effectively manage these sudden variations and to further investigate the failure mechanisms associated ...
Hua Jiang   +4 more
wiley   +1 more source

Long-Term Observations of Beach Variability at Hasaki, Japan

open access: yesJournal of Marine Science and Engineering, 2020
Long-term beach observation data for several decades are essential to validate beach morphodynamic models that are used to predict coastal responses to sea-level rise and wave climate changes.
Masayuki Banno   +5 more
doaj   +1 more source

Motion planning and control of an installation robot for attitude adjustment of arc parts in underground shield tunneling

open access: yesDeep Underground Science and Engineering, EarlyView.
Inspired by spiders, the multilegged walk‐through assembling robot for arc parts achieves high‐precision synchronous control under heavy loads through dual‐layer hydraulic pose dynamics modeling and hierarchical pressure optimization, significantly enhancing shield tunneling assembly efficiency and precision.
Quan Xiao   +5 more
wiley   +1 more source

Runway Width Design Based on Wheel Trace Distribution Test

open access: yesIEEE Access, 2020
The current runway width design in China was still according to the aircraft size and the accumulated experience in the flight process, and there is no clear calculation method.
Duoyao Zhang   +5 more
doaj   +1 more source

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