Results 1 to 10 of about 252 (209)

From Double Materiality to 'Double Materialities' in accounting: A framework for a systematic study of the variations of Double Materiality

Our work examines Double Materiality, defined as the simultaneous consideration of ‘financial materiality’ and ‘social and environmental materiality’ in accounting, its conceptual and operational implications when addressing environmental issues, in particular related to biodiversity reporting.
Chenet, Hugues, Rambaud, Alexandre, Blum, Véronique   +2 more
openaire   +2 more sources

La materialidad de la memoria en Las cartas que no llegaron de Mauricio Rosencof (Uruguay, 1930-2000).

Historia Crítica, 2010
This article examines the way that Uruguayan author Mauricio Rosencof reconstructs family genealogy and self identity in Las cartas que no llegaron.
Anna Forné.
doaj  

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

Homogenization of solute transport in double porosity materials

Mathematical Methods in the Applied Sciences
We propose a novel model for the transport of solute in a vascularised poroelastic material. Our structure comprises a poroelastic matrix with an embedded connected fluid compartment and we consider a solute transported between the two subdomains.
Mascheroni, Pietro, Miller, Laura, Penta, Raimondo   +2 more
openaire   +3 more sources

Transfer Pricing Documentation - A Current Issue [PDF]

Risk in Contemporary Economy, 2016
Rather quick development of the business environment has led to the implementation of legislative measures to meet the requirements and amendments thereto. With the adoption of the Fiscal Procedure Code and Order no.
Violeta Isai, Ramona Maxim
doaj  

Double Take: A Conversation with Clare Grafik

Compendium
This interview between Clare Grafik, Head of Exhibitions at The Photographers’ Gallery, and José Neves reflects on the conception, curatorial framework, and legacy of Double Take: Drawing and Photography (2016), a dual-site exhibition presented by The ...
José Neves
doaj   +1 more source

Casa Doble Bóveda / Double Vault House. 2022-25 Santiago, Chile

ARQ
A reference is often more than meets the eye. The Double Vault House revisits the Chilean colonial home, but looks past its materiality and tectonics (thick adobe walls, timber-columned galleries, hefty clay roof tiles) to focus on its typological ...
Max Núñez Arquitectos
doaj   +1 more source

DOUBLE MATERIALITY AS A KEY CONCEPT IN SUSTAINABILITY REPORTS

Economic research - Ekonomska istraživanja
Double materiality was implemented by Directive 2022/2464, and the Sustainability Reporting Standards became the basis for disclosing sustainability information. Companies must present double materiality (impact materiality and financial materiality) in their annual report, starting in 2024.
openaire   +2 more sources

Material Dependence of Double-Slit Interference

The double-slit interference experiment is a classic paradigm in wave optics and quantum mechanics. Traditional theories hold fringe characteristics depend only on geometry, but experiments reveal fringe contrast and sharpness follow metal > semiconductor > insulator, aligning with material-dependent Casimir force intensity.A quantitative formula
openaire   +1 more source