Diseña, 2022 When building a brief genealogy of Latin American social thought, it is noticeable that the search for delinking from the Western modernity imposed by the colonial project is at its essence.
Pamela Cordeiro Marques Correa +1 more
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Double materiality implementation and its impact on sustainability reporting: Findings from Polish early adopter reports [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: The paper aims to present whether and how the implementation of the double materiality concept by early adopters has already changed the content of their reported sustainability matters, i.e., those that are identified and assessed as material ...
Paweł Szalacha
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Research of the Behavior of Clay Materials with Double Porosity [PDF]
Sustainability, 2021 This contribution presents results from a series of compression and undrained triaxial tests to study the mechanical behavior of dump clay from the north of Bohemia. The use of these materials as a foundation for construction can’t be achieved without the adoption of some precautions.
Hynek Lahuta, Luis Pais
openaire +2 more sources
The double materiality principle and the sustainability reporting practices of Polish listed companies from the WIG30 Index [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: 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 +1 more
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Navigating materiality in sustainability reporting: A scoping review of single and double materiality approaches [PDF]
Zeszyty Teoretyczne RachunkowościPurpose: 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
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A Media Pharmacology of Face Masks
Media Theory, 2022 During WWII a particular type of face mask was designed for and distributed to children, referred to as ‘Mickey Mouse’ respirators due to their distinctive form and colour. Some of these masks contained asbestos in their filters.
Yigit Soncul
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Double Materiality in Sustainability Reporting: Revealing ESG-SDGs Connections for Businesses’ Awareness [PDF]
Amfiteatru EconomicThe 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 +4 more
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Empirical Insights Regarding Romanian Companies' Preparedness for CSRD [PDF]
Amfiteatru EconomicSustainability 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 +3 more
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Challenges of integrating ESG principles and artificial intelligence in sales management [PDF]
Marketing (Beograd. 1991)Sales management is at a crossroads, facing a dual pressure: the demand for digital efficiency and the imperative of corporate responsibility. This paper explores the complex transition from traditional sales models to digital controlling, analyzing how ...
Lazarević Biljana +3 more
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CSRD, reporting and beyond: challenges and opportunities for financial institutions [PDF]
Risk Management MagazineThe EU Corporate Sustainability Reporting Directive (CSRD) presents both challenges and criticisms, but it will also offer more ESG information for financial institutions' investments and exposures.
Federico Giovanni Rega
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