Results 161 to 170 of about 276 (181)
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Data-driven Anomaly Detection Model for The Fluid End Subsystem in Cementing Equipment
2025 Global Reliability and Prognostics and Health Management Conference (PHM-Xian)The fluid end subsystem in cementing equipment is critical to the reliability and performance of pressure pumping operations. Failures in components such as valves, plungers, and seals can lead to costly downtime and operational risks.
Jinlong Kang +5 more
semanticscholar +1 more source
Non-financial reporting and assurance trends in selected Central European countries
Pénzügyi Szemle = Public Finance QuarterlyThis study examines how sustainability reporting and assurance enhance a company’s environmental, social, and governance (ESG) impact. The Non-Financial Reporting Directive (NFRD) improved transparency in non-financial reporting, requiring companies to ...
Anett Zanócz
semanticscholar +1 more source
Sustainability Accounting, Management and Policy Journal
Based on the rational choice model of lobbying, this paper examines the level of involvement of all major stakeholder groups in the development of the EU Corporate Sustainability Reporting Directive (CSRD) and their level of support (or opposition ...
Marisa Agostini +2 more
semanticscholar +1 more source
Based on the rational choice model of lobbying, this paper examines the level of involvement of all major stakeholder groups in the development of the EU Corporate Sustainability Reporting Directive (CSRD) and their level of support (or opposition ...
Marisa Agostini +2 more
semanticscholar +1 more source
Article: ‘Not Everything that Counts Can Be Counted’: The Flaws of the EU Rules on ESG Information
European Company LawThe EU has introduced various ESG information obligations for large companies and financial intermediaries, hoping to indirectly promote virtuous behaviour.
F. Salerno
semanticscholar +1 more source
9th FEB International Scientific Conference: Sustainable Management in the Age of ESG and AI: Navigating Challenges and Opportunities
Aim: The research paper focuses on the analysis of sustainability regulation and its impact on corporate sustainability reporting in practice. In particular, it examines in detail the extent to which the CSRD influences corporate sustainability reporting
Matic Čufar +2 more
semanticscholar +1 more source
Aim: The research paper focuses on the analysis of sustainability regulation and its impact on corporate sustainability reporting in practice. In particular, it examines in detail the extent to which the CSRD influences corporate sustainability reporting
Matic Čufar +2 more
semanticscholar +1 more source
CSR Reporting in Corporate Governance: Legal Insights on Risk and Uncertainty Mitigation
Abstracts of conference proceedingsIn 2014, the European Union (EU) took a significant step towards promoting business transparency, ethics, and corporate accountability in social and environmental matters by adopting the Non-Financial Reporting Directive 2014/95/EU (NFRD). This directive
Matic Čufar +2 more
semanticscholar +1 more source
Board governance drivers of corporate sustainability levels in private firms: evidence from Sweden
Sustainability Accounting, Management and Policy JournalPurpose The purpose of this study is to investigate whether board composition affects corporate sustainability (CS) levels in private firms. Additionally, the study examines a potential interplay between CS levels and CS reporting, and the impact of EU ...
Asif M. Huq +2 more
semanticscholar +1 more source
Sustainable Business Models in the European Energy Sector
Proceedings of the International Conference on Economics and Social SciencesThe present article investigates the sustainable business models (SBMs) of the two largest renewable energy producers (Iberdrola and Ørsted) in the European Union (EU) and a Romanian renewable energy company (Hidroelectrica).
Ningshan Hao, V. Dragomir
semanticscholar +1 more source
Beyond NFRD Compliance: Does Social Tone Boost Corporate Social Performance?
Purpose: This study investigates whether and to what extent the social disclosure tone used in sustainability reports, herein ‘social tone’, is associated with enhanced corporate social performance (CSP) pre- and post- the entrance into force of the EU Non-Financial Reporting Directive 95/2014 (NFRD).Eleonora Monaco +2 more
openaire +1 more source
From talk to action: the effects of the non-financial reporting directive on ESG performance
Meditari Accountancy Research, 2023Maria Aluchna +2 more
exaly