Results 91 to 100 of about 7,308,944 (280)

Assessing contributions to the UN Sustainable Development Goals through the European Sustainability Reporting Standards: comprehensive mapping and digital integration

open access: yesHumanities & Social Sciences Communications
This article explores the role of the Corporate Sustainability Reporting Directive 2022/2464 (CSRD) and the European Sustainability Reporting Standards (ESRS) in enabling contributions toward the United Nations Sustainable Development Goals (UN SDGs ...
Voicu D. Dragomir   +4 more
doaj   +1 more source

Real‐world effectiveness and safety of secukinumab in giant cell arteritis: an Italian multicentre cohort study

open access: yesArthritis Care &Research, Accepted Article.
Objective The objective of this study was to evaluate the real‐world effectiveness and safety of secukinumab in giant cell arteritis (GCA) patients. Methods This multicentre retrospective study included patients with GCA who received secukinumab at 14 Italian centres with at least 6 months of follow‐up.
Luca Iorio   +29 more
wiley   +1 more source

Sustainability reporting and assurance practices in agribusiness: a comparative institutional analysis of Ukraine and Germany

open access: yesAgricultural and Resource Economics
Purpose. The aim of the study is to assess the institutionalisation of sustainability reporting and assurance practices in the agricultural sectors of Ukraine and Germany through the conceptual lenses of legitimacy, institutionalisation, and political ...
Volodymyr Metelytsia   +2 more
doaj   +1 more source

Is an Apple an Orange? A Large Language Model Benchmark for Candidate Term Extraction and Subclass Decisions Against Upper Ontologies in Engineering and Materials Science

open access: yesAdvanced Engineering Materials, EarlyView.
Building machine‐readable vocabularies for materials science is slow, expert‐driven work. This study benchmarks 13 large language models on two of its first steps: finding candidate terms in engineering articles and deciding where they belong in a class hierarchy.
Thomas Bjarsch   +3 more
wiley   +1 more source

Current Status and Challenges in Data Collection for Aerospace Coatings Deposited by Plasma Spraying

open access: yesAdvanced Engineering Materials, EarlyView.
An innovative approach has been integrated into the GRENAT project to optimize plasma spraying and coating performance. Raw materials are accelerated and melted in the plasma generated by torches, creating coatings. Monitoring sensors collect process data which are combined with ex situ characterization data.
Lila Randriamananjara   +8 more
wiley   +1 more source

The influence of global sustainability reporting standards on the discourse within the EU

open access: yes
This study examines the influence of the International Sustainability Standards Board (ISSB) on the discourse surrounding sustainability reporting in Europe, specifically focusing on its impact on the discourse of the European Financial Reporting ...
Carungu, Jonida   +2 more
core   +1 more source

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

open access: yesCECCAR 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

Ontology‐Aligned Structuring and Reuse of Multimodal Materials Data and Workflows Toward Automatic Reproduction

open access: yesAdvanced Engineering Materials, EarlyView.
Reproduction of stacking fault energy calculations from literature with a semi‐automated large language model‐assisted extraction procedure: extraction of simulation protocol, atomistic structures, computational parameters, and reported results, ontology alignment, knowledge graph construction and, finally, recomputation forvalidation.
Sepideh Baghaee Ravari   +5 more
wiley   +1 more source

NON-FINANCIAL REPORTING IN THE CONTEXT OF EUROPEAN INTEGRATION: TRANSFORMATION, CHALLENGES AND PROSPECTS

open access: yesСоціальна економіка
The purpose of this article is to identify the key areas for further improvement of the organizational, methodological and regulatory support for the preparation and submission of non-financial reporting by Ukrainian enterprises in the context of ...
Oksana Nesterenko, Alina Kyzym
doaj   +1 more source

Semantic Modeling in Materials Science and Engineering With Platform MaterialDigital Core Ontology 3.0

open access: yesAdvanced Engineering Materials, EarlyView.
The community‐driven Platform MaterialDigital Core Ontology (PMDco) 3.0 is introduced as a Basic Formal Ontology‐aligned semantic backbone for the processing–structure–properties paradigm in Materials Science and Engineering. Modular engineering, automated releases, and validation workflows are highlighted and key semantic patterns for materials ...
Markus Schilling   +15 more
wiley   +1 more source

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