Results 11 to 20 of about 252 (209)
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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This article explores geopolitical aspects of Catholic pilgrimage in Europe. By exploring the representations of pilgrimage on Catholic social media, it shows that the increasing influence of the virtual is accompanied by a particular reassertion of the ...
Petr Kratochvíl
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Impact of environmental double materiality on firm valuation: Evidence from the EU
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 +3 more
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Early Disclosure of the Double Materiality Concept in a European Oil and Gas Company [PDF]
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 ...
Valentin Florentin Dumitru +2 more
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Management of threats to the financial stability of enterprises in interactive mode [PDF]
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]
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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Sedimentation–consolidation of a double porosity material [PDF]
This paper studies the sedimentation-consolidation of a double porosity material, such as lumpy clay. Large displacements and finite strains are accounted for in a multidimensional setting. Fundamental equations are derived using a phenomenological approach and non-equilibrium thermodynamics, as set out by Coussy [Coussy, Poromechanics, Wiley ...
Wong, Henry +3 more
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Discontinuous transitions in double-exchange materials [PDF]
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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Double- and Multiple-Scattering Effects in Translucent Materials [PDF]
Some materials, such as coffee, milk, or marble, have a soft translucent aspect because of subsurface scattering. Light enters them and gets scattered several times before leaving in a different place. A full representation of subsurface-scattering effects in illumination simulation is computationally expensive.
Holzschuch, Nicolas +1 more
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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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