Results 81 to 90 of about 12,534 (255)

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

Intrinsic Photoactive Star ZnPc–Poly(glutamate) Nanoplatforms for Multimodal Glioblastoma Therapy and Brain‐Targeted Delivery

open access: yesAdvanced Functional Materials, EarlyView.
An intrinsic photoactive star‐shaped zinc phtalocyanine‐poly(L‐glutamic acid) (ZnPc‐PGA) nanoplatform for multimodal glioblastoma (GBM) therapy and brain‐targeted elivery. A ZnPc‐PGA‐based multifunctional theranostic nanocarrier platform enables image‐guided, multimodal GBM therapy. ZnPc‐PGA nanocarriers support the integration of fluorescence imaging,
Amina Benaicha‐Fernández   +14 more
wiley   +1 more source

The Role of Expert Accountants in Ensuring Regulatory Compliance with Corporate Sustainability Reporting in the European Union

open access: yesCECCAR Business Review
The Corporate Sustainability Reporting Directive (CSRD) requires companies to integrate sustainability reporting with financial data, emphasizing the role of accountants. Accountants must ensure accurate and comprehensive financial statements, reflecting
Liviu Marian MATAC   +3 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

Near‐Infrared Light‐Driven Zn/Au Janus Micromotors for Multiplex SERS Detection of Anticancer Drugs

open access: yesAdvanced Functional Materials, EarlyView.
Zn/Au Janus micromotors, propelled by thermophoretic effects under NIR light, function as active SERS platforms for single and multiplex detection of anticancer drugs. Their dynamic motion enhances analyte exchange at the Au interface, reducing saturation and competitive adsorption, thereby improving sensitivity and extending the linear detection range.
Tijana Maric   +8 more
wiley   +1 more source

Tuning Separator Chemistry: Improving Zn Anode Compatibility via Functionalized Chitin Nanofibers

open access: yesAdvanced Functional Materials, EarlyView.
Nanochitin derived from waste shrimp shells is used to fabricate separators for aqueous zinc batteries. By tuning the density of amine and carboxylic surface groups, water mobility at the separator interface is controlled, promoting uniform zinc deposition, suppressing dendrite growth, and enabling exceptional cycling stability exceeding 2000 h ...
Ibrahim Al Kathemi   +6 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

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

Resolving the Cu(bdc) Conundrum: Identifying Non‐Porous Packing of Prototypical Coordination‐Network Thin Films Combining Advanced Diffraction Techniques and Computational Modelling

open access: yesAdvanced Functional Materials, EarlyView.
Solution‐processed Cu(bdc) forms prototypical MOF thin films for which a multitude of not fully satisfactory structural models have been suggested. Combining rotating grazing‐incidence diffraction and X‐ray reflectivity on two complementary samples with density‐functional theory, we first discard the previously suggested models and then identify a non ...
Narges Taghizade   +7 more
wiley   +1 more source

Dynamic Interfacial Chemistry of Choline Chloride as Electrolyte Additive for Stable Zn‐Iodine Batteries

open access: yesAdvanced Functional Materials, EarlyView.
Choline chloride (ChCl) additive enables dynamic interface engineering in Zn‐I2 batteries by forming hydrophobic polyiodide complexes and a Zn‐stabilizing Ch+‐rich layer under electric field modulation. This dual‐function strategy suppresses iodine hydrolysis and dendrite formation, while optimizing Zn2+ solvation and transport for high‐efficiency ...
Xiaoyu Bi   +16 more
wiley   +1 more source

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