Results 21 to 30 of about 10,952,065 (350)

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

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

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

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

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

Empirical Insights Regarding Romanian Companies' Preparedness for CSRD [PDF]

Amfiteatru Economic
Sustainability reporting is the subject of substantial improvements with the adoption at the European level of the Corporate Sustainability Reporting Directive 2022/2464/EU. Companies must prepare well in advance, under the pressure of a tight timeline,
Elena-Mirela Nichita, Cristina-Lidia Manea, Simona Andreea Apostu , Alina-Mihaela Irimescu   +3 more
doaj   +1 more source

Geopolitics of Catholic Pilgrimage: On the Double Materiality of (Religious) Politics in the Virtual Age

Religions, 2021
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
doaj   +1 more source

The Philosophy of Simulation: Hot New Issues or Same Old Stew? [PDF]

, 2007
Articl
A. Frigg, A. Morton, B. Latour, E. Fox Keller, E. Winsberg, F. Guala, F. Guala, J. Hartley, J. Reiss, J. Sterman, Julian Reiss, M. Black, M. Boumans, M. Morgan, M. Morgan, M. Morgan, M. Morgan, M. Morgan, M. Stöckler, N. Cartwright, N. Cartwright, N. Cartwright, N. Srivastava, P. Edwards, P. Galison, P. Humphreys, P. Humphreys, P. Humphreys, P. Humphreys, P. Smith, R. Lucas, R. Sorensen, R. Sugden, Roman Frigg, S. Hartmann, S. Norton, S. Sismondo, U. Mäki   +37 more
core   +1 more source

Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses’ Awareness [PDF]

Amfiteatru Economic
The aim of this research is to investigate the concept of double materiality embedded in sustainability reporting requirements that address both business and society perspectives.
Camelia Iuliana Lungu, Chirața Caraiani, Andreea Mădălina Bojan, Cornelia Dascălu , Raluca Andreea Achim   +4 more
doaj   +1 more source

Key aspects of sustainability reporting quality and the future of GRI

Sustainability Accounting, Management and Policy Journal, 2023
Purpose This paper aims to investigate the current state of knowledge in key reporting aspects in relation to sustainability reporting in general and to reflect on their relevance to Global Reporting Initiative (GRI) in particular.
Mercedes Luque-Vílchez, Michela Cordazzo, G. Rimmel, C. Tilt   +3 more
semanticscholar   +1 more source