Results 91 to 100 of about 12,534 (255)

From Double Materiality to Performance: Conceptualizing Reporting Under the European Sustainability Reporting Standards

Business Strategy and the Environment
ABSTRACT As social and environmental challenges intensify, the EU has introduced the Corporate Sustainability Reporting Directive (CSRD), mandating sustainability reporting through the European Sustainability Reporting Standards (ESRS). The standards mandate a double materiality assessment but leave uncertainty about the structure and
Jørgen Kjøsen Lindgren, Nora Johanne Klungseth, Bjørn Sørskot Andersen   +2 more
openaire   +1 more source

Hybrid Solar Cell/Triboelectric Nanogenerator Based on Stable Two‐Dimensional Covalent Organic Frameworks

Advanced Functional Materials, EarlyView.
This study highlights the integration of stable two‐dimensional covalent organic framework (COF) films as photoactive layers in hybrid nanoenergy devices. The results demonstrate their capacity to generate electricity under both sunny and rainy conditions, showcasing versatility and resilience.
Joab D. Guerrero, Susana Ramos‐Terrón, Salvador R. G. Balestra, José M. Malagón, David Aparicio, Lucia Velasco, Asterios Charisiadis, Dooshaye Moonshiram, Margarita Darder, Pilar Aranda, Bernd Wicklein, Gustavo de Miguel, Javier Pérez‐Carvajal, Eva M. García‐Frutos   +13 more
wiley   +1 more source

Elevating community well-being in mining areas: the proposal of the mining area sustainability index (MASI)

Environmental Sciences Europe
In response to the urgent environmental and social challenges posed by mining operations, this paper introduces the Mining Area Sustainability Index (MASI), a novel framework aimed at transforming the mining sector towards sustainable practices.
Haoxuan Yu, Izni Zahidi, Chow Ming Fai, Dongfang Liang, Dag Øivind Madsen   +4 more
doaj   +1 more source

Spatially Decoupling Heating and Evaporation for Convection‐Enhanced 3D Solar Evaporation With Continuous Salt Harvesting

Advanced Functional Materials, EarlyView.
An architecture‐enabled bottom‐heated 3D solar convective evaporator spatially decouples photothermal heating from evaporation, triggering natural convection that intensifies sidewall vapour removal and heat transfer. The system achieves significantly enhanced evaporation rates over 2D and conventional 3D designs while confining salt precipitation to ...
Xiaolong Ma, Yan Zhao, Yan Yan, Muhammad Amjad, Guice Yao, Hui Gao, Shudan Wei, Dongsheng Wen   +7 more
wiley   +1 more source

ESG disclosure topics and reporting frameworks: exploratory research across automotive, construction, and energy industries

Discover Sustainability
Environmental, Social, and Governance (ESG) reporting and proper measurement of greenhouse gas emissions are becoming increasingly important for industries with substantial environmental impact.
Bence Lukács, Robert C. Rickards, Péter Molnár, Alex Suta, Árpád Tóth   +4 more
doaj   +1 more source

Fast Fashion Sector: Business Models, Supply Chains, and European Sustainability Standards

Systems
One of the core objectives of the European Green Deal in pursuing climate neutrality and sustainable development is the decarbonization of high-impact sectors.
Núria Arimany Serrat, Manel Arribas-Ibar, Gözde Erdoğan   +2 more
doaj   +1 more source

Accounting for a Sustainable Future: The Role and Impact of the European Sustainability Reporting Standards (ESRS)

European Journal of Accounting, Auditing and Finance Research
This study examines the evolution, structure, and implications of the European Sustainability Reporting Standards (ESRS), as a tool of sustainability accounting. The historical review starts with the Brundtland Report and concludes with the Corporate Sustainability Reporting Directive (CSRD).
openaire   +1 more source

Dictionary-based assessment of European Sustainability Reporting Standard (ESRS) disclosure topics

Discover Sustainability
Abstract As the imperative for sustainable business practices and corporate responsibility has grown, the analysis and integration of Environmental, Social, and Governance (ESG) issues into corporate strategies has become a crucial aspect of business strategy.
Alex Suta, Péter Molnár, Zétény Limbach, Árpád Tóth   +3 more
openaire   +2 more sources

Conformal Metallosaccharide Hybrid Films for Protecting Wood Surfaces From Environmental Damage

Advanced Functional Materials, EarlyView.
Ti‐ribose hybrid films fabricated by molecular layer deposition form a conformal and uniform coating on wood surfaces, which provides water repellence, dimensional stability, and resistance to acidic and alkaline environments, while preserving the natural appearance.
Wenwen Wang, Aranzazu Sierra Fernandez, Gabriele Botta, Evgenii Modin, Iva Šarić Janković, Shidong Ji, Junli Liu, Mato Knez   +7 more
wiley   +1 more source

ESG reporting and principles of corporate social responsibility in forestry enterprises: accounting and analytical context

Економіка, управління та адміністрування
The article examines the theoretical, methodological, and practical aspects of transforming the accounting system for forest resources in Ukraine under conditions of sustainable development, European integration processes, and post-war economic recovery.
I.V. Zamula, V.V. Travin
doaj   +1 more source