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Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company [PDF]
Proceeding Papers (BASIQ International Conference), 2023 First used in 2019 by the European Union, the double materiality concept raises questions for companies and academics. The purpose of our study is to show the extent of double materiality disclosure in the sustainability report of TotalEnergies ...
Valentin Florentin Dumitru +2 more
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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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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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Double materiality implementation and its impact on sustainability reporting: Findings from Polish early adopter reports [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The paper aims to present whether and how the implementation of the double materiality concept by early adopters has already changed the content of their reported sustainability matters, i.e., those that are identified and assessed as material ...
Paweł Szalacha
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A Media Pharmacology of Face Masks
Media Theory, 2022 During WWII a particular type of face mask was designed for and distributed to children, referred to as ‘Mickey Mouse’ respirators due to their distinctive form and colour. Some of these masks contained asbestos in their filters.
Yigit Soncul
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