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Corporate Sustainability Reporting Directive (CSRD) and Its Impact on ESG Transparency

Trendy v podnikání
The Corporate Sustainability Reporting Directive (CSRD), enacted by the European Parliament and Council in 2022, aims to enhance corporate transparency by extending mandatory sustainability reporting to a broader range of companies.
Tomáš Rábek
doaj   +1 more source

Comparative Evaluation of Hemodiafiltration, Hemoperfusion, and Standard Hemodialysis on Efficacy, Inflammatory Control, Dialysis Adequacy, and Safety in End‐Stage Renal Disease: A Prospective Observational Study

Therapeutic Apheresis and Dialysis, EarlyView.
ABSTRACT Background Chronic micro‐inflammation in patients with end‐stage renal disease (ESRD) is a significant driver of cardiovascular complications and diminished quality of life. While standard hemodialysis (SHD) effectively manages small‐molecule clearance, its ability to remove medium‐to‐large uremic toxins—the primary catalysts of systemic ...
Hongwei Zuo, Weisi Dai, Jie Mao, Mei Ye, Xingshan Lu, Xiaocui Zhang   +5 more
wiley   +1 more source

Human Capital at the Heart of ESG Reporting: What Does the ESRS S1 Standard Mean for Companies?

CECCAR Business Review
The Own Workforce standard, or ESRS S1, is part of the European Sustainability Reporting Standards (ESRS), developed under the Corporate Sustainability Reporting Directive (CSRD).
Elian-Gabriel MILITARU, Mihai-Răzvan SANDA, Marioara AVRAM   +2 more
doaj   +1 more source

Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: This paper compares Corporate Sustainability Reporting Directive (CSRD) implementation in Slovenia and Montenegro, building on their 2017 Non-Financial Reporting Directive (NFRD) transposition. It also examines their responses to CSRD’s expanded
Tanja Lakovic, Daniel Zdolšek, Milica Vukčević   +2 more
doaj   +1 more source

Organ‐specific redox imbalances in spinal muscular atrophy mice are partially rescued by SMN antisense oligonucleotides

FEBS Letters, EarlyView.
We identified a systemic, progressive loss of protein S‐glutathionylation—detected by nonreducing western blotting—alongside dysregulation of glutathione‐cycle enzymes in both neuronal and peripheral tissues of Taiwanese SMA mice. These alterations were partially rescued by SMN antisense oligonucleotide therapy, revealing persistent redox imbalance as ...
Sofia Vrettou, Brunhilde Wirth
wiley   +1 more source

The human gut microbiome across the life course

FEBS Letters, EarlyView.
Despite significant individual variation and continuous change throughout life, the human gut microbiome follows some life stage‐specific trends. This article provides a brief overview of how gut microbiome composition shifts across different phases of life. Created in BioRender. Özkurt, E. (2026) https://BioRender.com/8q4nrnc.
Alise J. Ponsero, Basak Bahcivanci, Antonietta Hayhoe, Animesh Acharjee, Ezgi Özkurt   +4 more
wiley   +1 more source

SUSTAINABILITY REPORTING RESEARCH IN TRANSITION: A BIBLIOMETRIC ANALYSIS OF INTELLECTUAL STRUCTURE, THEMATIC EVOLUTION, AND FUTURE DIRECTIONS [PDF]

Management of Sustainable Development
This study provides a comprehensive bibliometric analysis of sustainability reporting (SR) research by examining 1,407 publications indexed in the Scopus database between 2016 and 2026.
Pangaribuan HISAR, Indra Purnama YUNUS, Sihombing JENNY, Muse Johnson Popoola OLUWATOYIN   +3 more
doaj   +1 more source

Microbiome−host proteostasis crosstalk—An emerging perspective on mechanisms and interventions toward healthy longevity

FEBS Letters, EarlyView.
Proteostasis and the gut microbiota play a key role in shaping host physiology. Microbiota‐derived metabolites, vitamins, and RNA modulate host proteostasis. Findings from model systems, including C. elegans, indicate microbes can either stabilize or disrupt host proteostasis.
Abhishek Anil Dubey, Maria Ermolaeva
wiley   +1 more source

Different patterns of ESG reporting: the sustainability disclosure index of selected European cities

International Journal of Management and Economics
The study examines patterns of Environmental, Social, and Governance (ESG) reporting by European cities, focusing on how local governments disclose sustainability information in response to regulations such as the Non-Financial Reporting Directive (NFRD)
Wójtowicz Katarzyna
doaj   +1 more source

The Impact of Corporate Sustainability Reporting Regulation on Business and Financial Performances of Companies in Bosnia and Herzegovina

Croatian Economic Survey
Given the global trends and initiatives for environmental preservation and transition to sustainable development, the corporate sector has been facing a turning point in corporate reporting. The sustainable business requirements also initiate a series of
Tajana Serdar Raković
doaj   +1 more source