Results 11 to 20 of about 764 (218)

Sustainability Reporting in the EU-27: The Impact of National ESG Ecosystems and Organizational Implications [PDF]

Amfiteatru Economic
Sustainability reporting is a vital element that enables stakeholders to discern how companies comply with social, environmental, and governance regulations while assessing sustainable development.
Alexandru Avram, Georgiana Maria Lungu, Costin Daniel Avram, Luminița Popescu, Daniel Tobă , Iulia-Cristina Ciurea   +5 more
doaj   +1 more source

CSRD as a Paradigm Shift in Sustainability Reporting: From Voluntary Practice to Legal Requirement [PDF]

Amfiteatru Economic
This paper discusses the evolution of sustainability reporting from voluntary to mandatory reporting under the European Corporate Sustainability Reporting Directive 2022/2464 (CSRD).
Marian-Dragoș Mangiuc , Meral Kagitci
doaj   +1 more source

Disclosure of Sustainability Information Under the Corporate Social Responsibility Directive: The Degree of Compliance of Portuguese Stock Index Companies

International Journal of Financial Studies
Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards.
Graça Azevedo, Jonas Oliveira, Ivone Sousa, Maria Fátima Borges, Maria C. Tavares, José Vale   +5 more
doaj   +1 more source

A Historical Overview of Non-Financial Reporting [PDF]

Business & IT
This article provides a comprehensive overview of the evolution of non-financial reporting from its origins to current legislative requirements. The primary focus of the article is an analysis of the historical evolution of non-financial reporting, which
Stanislav Voráček
doaj   +1 more source

Retreat of European Mandatory Sustainability Reporting: What Value Remains for Companies Removed from the CSRD’s Scope?

Journal of Sustainability
The Corporate Sustainability Reporting Directive (CSRD) represents one of the most ambitious attempts to mandate and standardize sustainability reporting globally (Directive (EU) 2022/2464, 2022).
Jørgen Kjøsen Lindgren
doaj   +1 more source

Beyond Compliance: Multi-Dimensional Text Mining Analysis of Corporate Sustainability Reporting [PDF]

Amfiteatru Economic
This study investigates how organisations respond to Corporate Sustainability Reporting Directive (CSRD) requirements through systematic analysis of corporate communications and sustainability reports.
İrge Şener , Ahmet Anıl Karapolatgil
doaj   +1 more source

The Impact of the CSRD and the ESRS on Non-Financial Disclosure

Symphonya
The paper examines the evolution of non-financial reporting in Europe, propelled by significant regulatory changes including the Corporate Sustainability Reporting Directive (CSRD) and the European Sustainability Reporting Standards (ESRS) adoption ...
Tommaso Fornasari, Marco Traversi
doaj   +1 more source

Health‐Related Social Needs in Children With Sickle Cell Disease Are Associated With Worse Health‐Related Quality of Life

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell disease (SCD) face multiple acute and chronic medical complications that may impact their quality of life as reported by patients themselves. Health‐related social needs (HRSNs), such as food and housing insecurity, are common in people with SCD, but the association between HRSNs and patient‐reported ...
Sarah J. Marks, Molly Sonenklar, Cerelia Donald, Cecelia Valrie, Wally Smith, India Sisler   +5 more
wiley   +1 more source

Standards for Reporting and Auditing Sustainability/Sustainability Reporting - between Global Convergence and European Specificity [PDF]

Audit Financiar
Sustainability regulations have experienced accelerated development globally in recent years, showing different approaches in the United States (US) and the European Union (EU).
Liliana IONESCU-FELEAGA, Andreea-Larisa OLTEANU (BURCA)   +1 more
doaj   +1 more source

Feasibility and Safety of Somato‐Cognitive Coordination Therapy for Cerebellar Ataxia Following Pediatric Brain Tumor Treatment

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Cerebellar ataxia after pediatric brain tumor treatment can cause persistent gait, balance, and speech impairment, yet no established rehabilitation strategy exists. Somato‐cognitive coordination therapy (SCCT) is a virtual reality–guided intervention designed to promote sensorimotor integration through visually constrained reaching
Masanobu Takeuchi, Takashi Matsuzawa, Jun Yamanishi, Masahiro Yoshitomi, Junji Ikeda, Shin‐Ichi Tsujimoto, Yasuteru Yamaguchi, Norio Shiba, Dhroov Pathare, Ayumi Kato, Masahiko Hara   +10 more
wiley   +1 more source