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Business Research Quarterly, 2023 In this essay, we connect the United Nations’ Sustainable Development Goals (SDGs)—an extensive collection of society-level goals and targets aimed at addressing grand challenges and achieving global sustainability by 2030—to firm-level sustainability ...
Javier Delgado-Ceballos +3 more
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Navigating materiality in sustainability reporting: A scoping review of single and double materiality approaches [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The purpose of this analysis is to examine the theoretical foundations of materiality research within sustainability reporting, the current state of research and the legitimacy of different approaches, and to compare between different ...
Mohamed Anas Belidan, Halima Baghad
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Technological and Economic Development of Economy, 2019 Materiality analysis is a multi-purpose tool for prioritising sustainability issues from the double perspective of companies and stakeholders, meaning that both parties contribute to identifying the present and emerging social and environmental risks and
Armando Calabrese +3 more
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European Journal of Risk RegulationThis article examines the concept of materiality in sustainability reporting, tracing its development from financial materiality to the adoption of double materiality under the Corporate Sustainability Reporting Directive (CSRD).
Måns Dunfjäll
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Management of threats to the financial stability of enterprises in interactive mode [PDF]
Економічний вісник Державного вищого навчального закладу Український державний хіміко-технологічний університет, 2023 The article states that during the years of independence, the energy sector has gone through a thorny path of trial and error, since at the initial stages of its formation, Ukrainian energy enterprises did not have sufficient knowledge and practical ...
N. M. Levchenko, К. D. Pavlov
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From Non-Financial Disclosure to Sustainability Reporting: New Challenge for Financial Analysts and Auditors [PDF]
Audit Financiar, 2023 In the context of recurrent ecological and societal crises, the European institutions are committed to fostering sustainable development that meets the needs of present and future generations, while providing new opportunities for employment, investment ...
Maria NICULESCU, Alain BURLAUD
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Diseña, 2022 When building a brief genealogy of Latin American social thought, it is noticeable that the search for delinking from the Western modernity imposed by the colonial project is at its essence.
Pamela Cordeiro Marques Correa +1 more
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Discontinuous transitions in double-exchange materials [PDF]
Physical Review B, 2001 It is shown that the double exchange Hamiltonian, with weak antiferromagnetic interactions, has a rich variety of first order transitions between phases with different electronic densities and/or magnetizations. For band fillings in the range $0.3 \le x \le 0.5$, and at finite temperatures, a discontinuous transition between phases with similar ...
Alonso, J. L. +4 more
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Irish Journal of Academic Practice, 2023 In reading the papers in this edition of IJAP, these closing reflections outline the case for transformation in accounting, economics, and finance education.
Fiona Malone, Cormac Hugh MacMahon
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Periodicity-Doubling Cascades: Direct Observation in Ferroelastic Materials [PDF]
Physical Review Letters, 2019 Very sensitive responses to external forces are found near phase transitions. However, transition dynamics and preequilibrium phenomena are difficult to detect and control. We have observed that the equilibrium domain structure following a phase transition in ferroelectric and ferroelastic BaTiO_{3} is attained by halving of the domain periodicity ...
Arnoud S. Everhardt +8 more
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