Results 81 to 90 of about 3,947 (298)

From Sustainability Reporting to Strategy: Evaluating Waste Management Disclosures and CSRD Readiness in Hotel CSR Reports in Greece

Foundations of Management
This paper highlights the gap between the existing sustainability public disclosures in the hotel industry and the new requirements introduced by the Corporate Sustainability Reporting Directive (CSRD) in Europe. It uses the case of Greece and focuses on
PAPAFLORATOS Triantafyllos, FRAGIDIS Garyfallos, KOTZAIVAZOGLOU Iordanis   +2 more
doaj   +1 more source

Varieties of capitalism and sustainability reporting: Text analysis-based evidence on European companies

Sustainable Futures
Sustainability reporting has become a crucial tool for global corporations to disclose environmental, social, and governance (ESG) aspects. This paper examines how corporate sustainability reporting depth varies with firm financial characteristics and ...
Alex Suta, Zétény Limbach, Árpád Tóth   +2 more
doaj   +1 more source

Oxygen Vacancy‐Enriched Platinum Single‐Atom Nanozyme Wrapped in Nanoislands: Unlocking Catalytic Activity and Reprogramming Redox Microenvironment for Osteonecrosis Repair

Advanced Science, EarlyView.
CeO2‐x/Pt single‐atom nano‐island is constructed via low‐temperature reduction, featuring abundant oxygen vacancies and an island–sea structure. It delivers outstanding multi‐enzyme‐mimetic activity and ROS‐scavenging efficiency. Density functional theory reveals optimized electronic structures and reaction pathways.
Yang Zhu, Zehui Lv, Xuejie Cai, Penghui Wei, Dengliang Wang, Zhao Wang, Ruoying Wang, Yingjie Wang, Xingdong Yang, Yixin Bian, Jiawei Xu, Xisheng Weng, Liangfeng Wei   +12 more
wiley   +1 more source

Financial Reporting on Sustainability: Emerging Directions and Enhanced Responsibilities of Professional Accountants

CECCAR Business Review
The article examines the evolution of the corporate sustainability reporting paradigm and its implications for the accounting profession, emphasizing the convergence between the conceptual, regulatory, and applicative dimensions.
Maria BURSUC
doaj   +1 more source

Near‐Unity Selectivity Inversion Between CO2 Electroreduction and H2 Evolution via Atomic Coordination Editing

Advanced Science, EarlyView.
Atomic coordination editing functions as an on/off switch that toggles single‐atom catalysts between CO2 electroreduction and hydrogen evolution. ABSTRACT Precise atomic coordination editing of single‐atom catalysts (SACs) provides an effective strategy to tune their electronic structures and catalytic selectivity. Yet, achieving near‐unity selectivity
Yukun Zhao, Yuanyuan He, Mengyu Duan, Peng Yin, Jinxing Chen, Xu Han, Jie Yang, Yulin Wang, Xingjie Fu, Shibo Xi, Chuncheng Chen, Jiong Lu   +11 more
wiley   +1 more source

ESG performance in the regulatory transformation era: a systematic thematic review (2020–2024)

Frontiers in Sustainability
IntroductionThe 2020-2024 period represents a regulatory transformation era in ESG research, marked by mandatory disclosure frameworks (CSRD/ESRS, SEC climate rules, ISSB standards) replacing voluntary approaches.
Jiyeon Kim, Wooyoung Yang
doaj   +1 more source

Efficient Concentration and Complete Destruction of Short‐Chain and Emerging PFAS in Contaminated Water via Integrated Interface Engineering‐Enhanced Carbon Felt Sorption and Photochemical Processes

Advanced Science, EarlyView.
A closed‐loop “Concentrate‐Destroy” strategy is presented for completely eliminating short‐chain and emerging PFAS, in which the new 3D PPy@P‐CF is used for efficiently concentrating PFAS and Cu2+‐mediated photodegradation is applied for the completely destroying PFAS in the sorbent regeneration eluent.
Hao Yu, Jialei Guo, Peng Zhang, Hongyi Li, Feng He, Hongwen Sun   +5 more
wiley   +1 more source

Carboxylate‐Driven Metal Pre‑Fixation COF@MOF Synthesis: Enabling Tailored Structural, Dimensional, and Defect Engineering

Advanced Science, EarlyView.
A universal metal pre‐fixation (MPF) strategy directs the precise crystallization of diverse metal‐organic frameworks (Co‐MOF, ZIF‐8, Fe‐MOF, UIO‐66) on covalent organic framework (PY‐COF) scaffolds. The resulting hierarchical hybrids exhibit tunable porosity, structural defective and dimensional, as well as enhanced performance in CH4/C2H6/C3H8 ...
Ying Zhao, Dongmei Chen, Huilin Zheng, Min Chen, Dingtang Li, Shuyu Xie   +5 more
wiley   +1 more source

European Sustainability Reporting Standards: Lack of Progress, Alignment, and Harmonization in Western Balkans

Economic Analysis
This paper aims to investigate the status of alignment and harmonization of corporate reporting in Western Balkans (WB) countries with the European Sustainability Reporting Standards (ESRS).
Ivana Ljutić, Benina Veledar, Amra Gadžo, Mila Knežević   +3 more
doaj   +1 more source

The Predictive Value of Essen and SPI-II on the Risk of 5-Year Recurrence in Chinese Patients with Acute Ischemic Stroke

Neuropsychiatric Disease and Treatment, 2023
Jing Zhao,1 Dandan Wang,1 Xinmin Liu,1 Yu Wang,1,2 Xingquan Zhao1– 4 1Department of Neurology, Beijing Tiantan Hospital, Capital Medical University, Beijing, People’s Republic of China; 2National Clinical Research Center for Neurological Diseases ...
Zhao J, Wang D, Liu X, Wang Y, Zhao X
doaj