Results 91 to 100 of about 3,947 (298)

Aktuelle Entwicklungen in den ESRS

open access: yes
Im Rahmen des Vortrags wurde ein Überblick über aktuelle Entwicklungen im Zusammenhang mit den ESRS gegeben, insbesondere ESRS Quick Fix und ESRS ...
Baumüller, Josef; orcid:
core  

Multi‐Stimuli Responsive Viologen‐Crosslinked Eutectogels Derived From Natural Deep Eutectic Solvents for Information Security and Motion Detection

open access: yesAdvanced Science, EarlyView.
Described herein is the development of an organic eutectic gel based on a deep eutectic mixture of naturally derived betaine and lactic acid. The eutectic gels exhibit reversible color‐switching in response to multiple stimuli including strain, UV light, and temperature, enabling advanced applications in information security, intelligent wearable ...
Zhiang Bai   +3 more
wiley   +1 more source

Analisi della Bozza di Principio ESRS E1 – I cambiamenti climatici

open access: yes, 2023
Le bozze dei principi ESRS di EFRAG in materia ambientale si connotano per completezza di contenuto e rapporto di elevata coerenza reciproca fra loro e rispetto ai principi generali ESRS 1 e 2.
stefano santucci
core  

Interfacial Control in Cu–MXene Hybrids Enables Selective NOx‐to‐NH3 Electroconversion: A Critical Review

open access: yesAdvanced Science, EarlyView.
Cu‐MXene interfacial catalysts provide a promising platform for electrochemical NOx upcycling to ammonia. The synergy between Cu active sites and conductive, surface‐tunable MXene supports promotes NOx adsorption, intermediate stabilization, and selective NH3 formation while suppressing competing hydrogen evolution, offering a route toward sustainable ...
Hafiz Muhammad Adeel Sharif   +5 more
wiley   +1 more source

Auf dem Weg zu den ESRS 2.0. ESRS Quick Fix und ESRS revised – Teil 2: Detaillierte Darstellung und Würdigung der Vorschläge zu den Neufassungen der ESRS

open access: yes
Seit dem Beginn der Omnibus-Initiative der EU-Kommission im Februar 2025 befindet sich die europäische Nachhaltigkeitsberichterstattung (erneut) in einem Umbruch: Die Regelungen, die für 2024 erstmals anzuwenden waren, werden bereits wieder grundlegenden
Ripka, Alfred   +2 more
core  

Oxygen Vacancy‐Mediated Bi─O Unsaturation Coordination in BiOCl for Efficient Photocatalytic Water Purification

open access: yesAdvanced Science, EarlyView.
The incorporation of oxygen vacancies (OVs) presents a viable strategy for fine‐tuning the photocatalytic prowess of BiOCl. A reliable hydrogen annealing reduction technique is employed to precisely design OVs, thereby optimizing the light absorption capacity, as well as the efficiency of carrier migration and separation in BiOCl.
Shuaihao Ma   +11 more
wiley   +1 more source

The greenhouse gas reduction gap in manufacturing companies: An action-research framework for European reporting requirements

open access: yesCleaner Environmental Systems
The Corporate Sustainability Reporting Directive (CSRD) and its reporting standard ESRS E1 impose detailed greenhouse gas (GHG) disclosure and reduction requirements that many manufacturing SMEs struggle to operationalize.
Matthias Wolf   +2 more
doaj   +1 more source

Save the ESR [PDF]

open access: yesJournal of the Royal Society of Medicine, 1997
openaire   +2 more sources

Ultrasound‐Recharged Sub‐Nanometer Palladium Catalysts for on‐Demand and Self‐Terminating Bioorthogonal Prodrug Activation in Cancer Therapy

open access: yesAdvanced Science, EarlyView.
Safe and precise bioorthogonal therapy of tumors was achieved by an ultrasound‐responsive heterostructured nanoreactor with on‐demand catalytic activity. Under piezoelectric catalysis, the system undergoes reversible Pd2+/Pd0 redox cycling, concurrently enabling spatiotemporally controlled prodrug activation and self‐terminating catalytic dose ...
Daqing Xia   +9 more
wiley   +1 more source

Human Capital at the Heart of ESG Reporting: What Does the ESRS S1 Standard Mean for Companies?

open access: yesCECCAR Business Review
The Own Workforce standard, or ESRS S1, is part of the European Sustainability Reporting Standards (ESRS), developed under the Corporate Sustainability Reporting Directive (CSRD).
Elian-Gabriel MILITARU   +2 more
doaj   +1 more source

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