Automating materiality assessment with a data-driven document-based approach
Materiality assessment is a critical process for companies to understand the interest perceived by its stakeholders towards topics related to environmental, social, and governance issues.
Matteo Francia +2 more
doaj +1 more source
In situ molecular organization and heterogeneity of the Legionella Dot/Icm T4SS
We present a nearly complete in situ model of the Legionella Dot/Icm type IV secretion system, revealing its central secretion channel and identifying new components. Using cryo‐electron tomography with AI‐based modeling, our work highlights the structure, variability, and mechanism of this complex nanomachine, advancing understanding of bacterial ...
Przemysław Dutka +11 more
wiley +1 more source
Materiality and stakeholder engagement in sustainability reporting: does it matter?
Materiality analysis and stakeholder engagement are crucial processes in sustainability reports which aim to identify material issues and prioritize them based on stakeholder interests.
Erwin Saraswati +2 more
doaj +1 more source
Experimental Research on the Compressive Performance of Raw Bamboo Materials along the Grain [PDF]
Liu Pengcheng +3 more
openalex +1 more source
Sequence determinants of RNA G‐quadruplex unfolding by Arg‐rich regions
We show that Arg‐rich peptides selectively unfold RNA G‐quadruplexes, but not RNA stem‐loops or DNA/RNA duplexes. This length‐dependent activity is inhibited by acidic residues and is conserved among SR and SR‐related proteins (SRSF1, SRSF3, SRSF9, U1‐70K, and U2AF1).
Naiduwadura Ivon Upekala De Silva +10 more
wiley +1 more source
The Double Materiality for non-listed SMEs: Evidence from the EFRAG Public Consultation
This study aims to explore how respondents interpret and reply to the concept of double materiality as outlined in the Exposure Draft published by the European Financial Reporting Advisory Group (EFRAG) for the Voluntary Sustainability Reporting ...
serena santis +2 more
doaj +1 more source
An Empirical Analysis of the Medical Informed Consent Doctrine: Search for a Standard of Disclosure [PDF]
Informed consent and its conceptual equivalents, e.g., right-to-know, are increasingly important. The author discusses the development of the informed consent doctrine in tort cases and attempts to evaluate the consistency of its application.
Merz, Jon F.
core +1 more source
Negotiating the inhuman: Bakhtin, materiality and the instrumentalization of climate change [PDF]
The article argues that the work of literary theorist Mikhail M. Bakhtin presents a starting point for thinking about the instrumentalization of climate change.
Adam B. +31 more
core +1 more source
The Ile181Asn variant of human UDP‐xylose synthase (hUXS1), associated with a short‐stature genetic syndrome, has previously been reported as inactive. Our findings demonstrate that Ile181Asn‐hUXS1 retains catalytic activity similar to the wild‐type but exhibits reduced stability, a looser oligomeric state, and an increased tendency to precipitate ...
Tuo Li +2 more
wiley +1 more source
QUALITATIVE FACTORS OF MATERIALITY - A REVIEW OF EMPIRICAL RESEARCH [PDF]
Determination of materiality is a crucial step in an audit mission because it affects theentire audit process. The incorrect application of materiality can have serious negativerepercussions on both the audited entity and the auditor (Enron-Anderson ...
Ancuta Georgeta Span +2 more
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