Results 281 to 290 of about 10,952,065 (350)

Assessing the double materiality of climate risks in the EU economy and banking sector

Social Science Research Network, 2021
Financial supervisors and policy makers, including the Network for Greening the Financial System (NGFS), have recognized the existence of a double feedback between climate change and the financial system, i.e.
Régis Gourdel, I. Monasterolo, Nepomuk Dunz, Andrea Mazzocchetti, Laura Parisi   +4 more
semanticscholar   +1 more source

Progress in layered double hydroxides (LDHs): Synthesis and application in adsorption, catalysis and photoreduction.

Science of the Total Environment, 2023
Layered double hydroxides (LDHs), also known as anionic clays, have attracted significant attention in energy and environmental applications due to their exceptional physicochemical properties.
Ahmad Farhan, Aman Khalid, Nimra Maqsood, S. Iftekhar, H. M. Sharif, Fei Qi, Mika Sillanpää, Muhammad Bilal Asif   +7 more
semanticscholar   +1 more source

Highly Conducting and Stretchable Double‐Network Hydrogel for Soft Bioelectronics

Advances in Materials, 2022
Conducting polymer hydrogels are promising materials in soft bioelectronics because of their tissue‐like mechanical properties and the capability of electrical interaction with tissues.
Gang Li, Kaixin Huang, Jue Deng, Mengxue Guo, Minkun Cai, Yuanzhu Zhang, C. Guo   +6 more
semanticscholar   +1 more source

Swimming against the tide: back to single materiality for sustainability reporting

Sustainability Accounting, Management and Policy Journal, 2022
Purpose This paper aims to critically examine the conceptualisation of the principle of materiality, which is one of the most divisive concepts in current regulatory work on standard setting for sustainability reporting.
S. Abhayawansa
semanticscholar   +1 more source

Sustainability materiality research: a systematic literature review of methods, theories and academic themes

Qualitative Research in Accounting & Management, 2022
Purpose This systematic literature review (SLR) aims to examine the extent of academic knowledge of sustainability materiality research. There is no academic review of this field; therefore, this study aims to close this research gap.
S. Fiandrino, Alberto Tonelli, A. Devalle   +2 more
semanticscholar   +1 more source

Double illumination of microscopic material

The Irish Journal of Medical Science, 1955
(1) When the microscope specimen is illuminated by both sub-stage and supra-stage sources, those parts of the preparation that appear black when viewed by the transmitted (sub-stage) light can be coloured by the reflected (supra-stage) light. In this way a two-coloured picture with marked contrast can be obtained.
openaire   +2 more sources

Double Materiality Disclosure as an Emerging Practice: The Assessment Process, Impacts, Risks, and Opportunities

Accounting in Europe
The Corporate Sustainability Reporting Directive 2022/2464 (CSRD) introduces the concept of double materiality in the preparation of sustainability reports in the European Union (EU) starting in 2024.
V. Dragomir, M. Dumitru, Ionela-Corina Chersan, Cătălina Gorgan, Mirela Păunescu   +4 more
semanticscholar   +1 more source

Double materiality concept in practice: impact in a construction company

Management Decision
PurposeThe primary aim of this paper is to explore the practical application of the double materiality (DM) assessment process and to identify potential problems and challenges that may arise.Design/methodology/approachThis research entails a single case
Joanna Dyczkowska, Paweł Szalacha
semanticscholar   +1 more source

Double materiality and sustainability reporting: a qualitative study in a developing country

Meditari Accountancy Research
Double materiality is crucial for assessing a company’s sustainability performance. This study aims to explore how Indonesian companies are addressing double materiality communicated in their sustainability reports. The authors do this by focusing on
Iwan Suhardjo, Chris Akroyd, Astrid Rudyanto, Meiliana Suparman   +3 more
semanticscholar   +1 more source

Organic materials for frequency doubling

Advanced Materials, 1991
Research News: Organic nonlinear optical (NLO) materials offer and alternative approach to a blue laser to the inorganic materials described by Ouwerkerk (this issue). The criteria for efficient organic NLO materials which are transparent at both 820 nm, the emmission frequency of GaAs/AlGaAs diode lasers, and 410 nm, the frequency of the frequency ...
E. G. J. Staring, G. L. J. A. Rikken, C. J. E. Seppen, S. Nijhuis, A. H. J. Venhuizen   +4 more
openaire   +1 more source