Results 11 to 20 of about 79,920 (305)

Materiality analysis in sustainability reporting: a tool for directing corporate sustainability towards emerging economic, environmental and social opportunities

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, Roberta Costa, Nathan Levialdi Ghiron, Tamara Menichini   +3 more
doaj   +3 more sources

Impact of environmental double materiality on firm valuation: Evidence from the EU

International Review of Economics & Finance
This study examines how environmental reporting influences firm valuation across high-impact EU sectors. We focus on disclosures related to environmental supply chain management, energy efficiency, water efficiency, renewable energy use, and green ...
Pai-Chin Huang, Nawazish Mirza, Muhammad Umar, Alexandra Horobet   +3 more
doaj   +3 more sources

Constructing a concept of number [PDF]

, 2018
Numbers are concepts whose content, structure, and organization are influenced by the material forms used to represent and manipulate them. Indeed, as argued here, it is the inclusion of multiple forms (distributed objects, fingers, single- and two ...
Overmann, Karenleigh
core   +1 more source

Negotiating the inhuman: Bakhtin, materiality and the instrumentalization of climate change [PDF]

, 2013
The article argues that the work of literary theorist Mikhail M. Bakhtin presents a starting point for thinking about the instrumentalization of climate change.
Adam B., Adorno T.W., Arendt H., Artaud A., Bakhtin M.M., Bakhtin M.M., Bakhtin M.M., Bakhtin M.M., Bataille G., Beck U., Chown M., Clark K., Clark N., Dalby S., Debray R., Hetherington K., Holquist M., Jonas H., Kirby V., Klein N., Levinas E., Lovelock J., McGuire B., Morson G.S., Serres M., Serres M., Shepherd D., Shklovsky V., Spivak G.C., Stallybrass P., Van Wyck P.C., Žižek S.   +31 more
core   +1 more source

Artificial double-zero-index materials

Europhysics Letters, 2023
Abstract Materials with near-zero refractive index have attracted much attention over the past decade due to the fascinating phenomena they enabled, such as energy squeezing in thin waveguides, engineering of wavefronts, and “photonic doping”.
Xu, Changqing, Lyu, Keqiang, Wu, Ying
openaire   +2 more sources

Digital culture, materiality and Nineteenth-Century studies [PDF]

, 2008
The rhetoric of the virtual stubbornly clings to digital culture, even though our experience of working within it is of a resisting medium that only behaves in certain ways.
Mussell, James
core   +2 more sources

The double materiality principle and the sustainability reporting practices of Polish listed companies from the WIG30 Index [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: The purpose of the paper is to investigate whether Polish issuers applied the double materiality principle when preparing their reports before implementation of the Corporate Sustainability Reporting Directive (CSRD) became mandatory, and if so,
Małgorzata Macuda, Katarzyna Kobiela-Pionnier   +1 more
doaj   +1 more source

Toward a new poetics of space in Derek Walcott’s Midsummer [PDF]

, 2018
Caribbean self-formation is a project in constructing a new poetics that situates itself against imposed and fixed ideas about culture, language, and personhood.
Rodriguez, Gabriella
core   +1 more source

Numériser les œuvres, renouveler les approches ? L’histoire de l’estampe à l’ère numérique

Les Cahiers de Framespa, 2023
This article proposes to reflect, through the specific case of prints, on the extent to which the digitisation of heritage is transforming research practices in art history.
Johanna Daniel
doaj   +3 more sources

Navigating materiality in sustainability reporting: A scoping review of single and double materiality approaches [PDF]

Zeszyty Teoretyczne Rachunkowości
Purpose: 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
doaj   +1 more source