Results 101 to 110 of about 7,308,944 (280)

Printed Integrated Logic Circuits Based on Chitosan‐Gated Organic Transistors for Future Edible Systems

open access: yesAdvanced Functional Materials, EarlyView.
Edible electronics needs integrated logic circuits for computation and control. This work presents a potentially edible printed chitosan‐gated transistor with a design optimized for integration in circuits. Its implementation in integrated logic gates and circuits operating at low voltage (0.7 V) is demonstrated, as well as the compatibility with an ...
Giulia Coco   +8 more
wiley   +1 more source

Does the Workforce and Sustainability Reports Strengthen the Relationship between Gender Diversity and Sustainability Performance Reporting?

open access: yesAdministrative Sciences
Gender diversity and environmental, social, and governance (ESG) performance reporting are critical to corporate sustainability. This study aims to analyze the impact of gender diversity on ESG performance reporting and the mediating effect of the ...
Albertina Paula Monteiro   +2 more
doaj   +1 more source

The European Sustainability Reporting Standards and Opportunities for Financial Services

open access: yes
This white paper introduces the European Sustainability Reporting Standards (ESRS), which underpin the Corporate Sustainability Reporting Directive (CSRD); a core component of the EU’s Sustainable Finance Framework. It introduces the key concepts of the standards, and breaks down the disclosure requirements of cross-cutting and topical standards, such ...
openaire   +2 more sources

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

open access: yesBusiness 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   +2 more
openaire   +1 more source

Laser‐Induced Graphene from Waste Almond Shells

open access: yesAdvanced Functional Materials, EarlyView.
Almond shells, an abundant agricultural by‐product, are repurposed to create a fully bioderived almond shell/chitosan composite (ASC) degradable in soil. ASC is converted into laser‐induced graphene (LIG) by laser scribing and proposed as a substrate for transient electronics.
Yulia Steksova   +9 more
wiley   +1 more source

Digitalization, ESG Reporting, and Circular Economy: Accounting Challenges for Women-Led SMEs

open access: yesWorld
This conceptual and analytical study examines how digitalization may reduce the cost and complexity of ESG and circular economy reporting for women-led SMEs within the evolving EU sustainability reporting framework.
Radosveta Krasteva-Hristova, Iva Moneva
doaj   +1 more source

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

open access: yesEuropean 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

Counterion Dependent Side‐Chain Relaxation Stiffens a Chemically Doped Thienothiophene Copolymer

open access: yesAdvanced Functional Materials, EarlyView.
Oxidation of a thienothiophene copolymer, p(g3TT‐T2), via different doping strategies and dopant molecules resulted in materials with similar oxidation levels and a high electrical conductivity of ≈100 S cm−1. However, mechanical properties varied significantly, with sub‐glass transition temperatures and elastic moduli spanning from –44°C to –3°C and ...
Mariavittoria Craighero   +12 more
wiley   +1 more source

Small players, big impact? Unveiling practices and challenges of sustainability reporting by German SMEs

open access: yesDiscover Sustainability
Purpose This study investigates the sustainability reporting practices of small and medium-sized enterprises (SMEs) in Germany, addressing the existing research gap in corporate transparency literature that has predominantly focused on larger firms ...
Clara Steidle   +3 more
doaj   +1 more source

Wearable Smart Patches on Sustainable Chitosan With Reversible Microbial Growth‐Inhibitory Properties

open access: yesAdvanced Functional Materials, EarlyView.
ABSTRACT Chitosan, a polysaccharide upcycled from biowaste, has long promised sustainable, biocompatible, and antimicrobial films and devices, an appeal reinforced by its recent regulatory recognition, with several chitosan‐based antibacterial dressings gaining clearance through the Food and Drug Administration's 510(k) pathway.
Jacopo Nicoletti   +16 more
wiley   +1 more source

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