Results 21 to 30 of about 2,922,340 (285)

Environmental, social and governance disclosures in Europe [PDF]

, 2015
Purpose – The purpose of this paper is to shed light on the European Union’s (EU) latest regulatory principles for environmental, social and governance (ESG) disclosures. It explains how some of the EU’s member states are ratifying the EU Commission’
Adams, Carol, Camilleri, Mark Anthony
core   +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

Corporate social reporting by MNCs’ subsidiaries in Sri Lanka [PDF]

, 2013
This study examines the pressures, barriers and enablers which subsidiaries of multinational companies encounter when engaging in corporate social reporting within a developing country context. The researchers conducted in-depth interviews with eighteen
Eshani Beddewela, Beddewela, Eshani, Herzig, Christian, Christian Herzig   +3 more
core   +1 more source

12 tools to face sustainability reporting

, 2017
Sustainability or corporate responsibility (CR) reporting is an instrument increasingly used by companies to communicate about relevant impacts of their business operations.
Brunner, Elgin, Daub, Claus-Heinrich, Winistörfer, Herbert, Fridolin S., Brand   +3 more
core   +2 more sources

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

Evidence‐Informed Multidisciplinary Consensus Guidance for the Psychosocial Care of Adolescents With High‐Risk Cancer: Recommendations From the Italian Association of Pediatric Hematology and Oncology

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Adolescents with high‐risk cancer face complex developmental, psychosocial, and ethical challenges that extend beyond disease‐directed treatment. Although international recommendations exist for communication, psychosocial care, pediatric palliative care, survivorship, and shared decision‐making, these have largely evolved within ...
Johanna M. C. Blom, Dorella Scarponi, Giulia Zucchetti, Teresa Perillo, Maria Montanaro, Elisa Marconi, Chiara Rutigliano, Paolo Colavero, Paola Quarello, Marina Bertolotti, Monica Cellini, Carlo Clerici, Maurizio Mascarin, Francesca Bomben, Andrea Ferrari, the expert workgroup   +15 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

Early Body Mass Index z‐Score Change and Resolution of Severe Malnutrition in Children With Sickle Cell Anemia in a Low‐Income Setting: A Prospective Single‐Arm Extension Study

Pediatric Blood &Cancer, EarlyView.
ABSTRACT Background Children with sickle cell anemia (SCA) in low‐income settings are at risk of severe malnutrition, but optimal nutritional management has not been established. We evaluated an intensified ready‐to‐use therapeutic food (RUTF) regimen in children with persistent severe malnutrition after initial treatment and assessed whether early ...
Safiya Gambo, Shehu Umar Abdullahi, Hassan Adam Murtala, Halima Kabir, Khadija A. Shamsu, Sari A. Acra, Virginia A. Stallings, Mark Rodeghier, Michael R. DeBaun, Lauren J. Klein   +9 more
wiley   +1 more source