Sustainability Disclosure and External Assurance of Reports in the Italian Agrifood Sector
ABSTRACT The European Union introduced the Corporate Sustainability Reporting Directive (CSRD) with the aim of aligning the “walk”—the implementation of substantive sustainability practices—and the “talk”—their representation in sustainability reporting.
Andrea Caccialanza +2 more
wiley +1 more source
A sustainable yarn tension control technique for optimizing textile dyeing efficiency and water use. [PDF]
Ahmed R, Amer M, Ismail L.
europepmc +1 more source
ABSTRACT This research empirically validates an integrated framework that explains net‐zero‐emission adoption among Small and Medium Enterprises (SMEs) in the United Arab Emirates (UAE). Extending the Technological‐Organizational‐Environmental (TOE) framework with the Triple Bottom Line (TBL) perspective, the research explains how internal capabilities
Alanood Alremeithi +3 more
wiley +1 more source
Aerodynamic Optimization of Relay Nozzle Using a Chebyshev KAN Surrogate Model Integration and an Improved Multi-Objective Red-Billed Blue Magpie Optimizer. [PDF]
Shen M +5 more
europepmc +1 more source
Digital and Gender Attributes of IC in Sustainability Reporting of Italian Firms
ABSTRACT Italian listed enterprises increasingly rely on intellectual capital (IC) to enhance competitiveness and sustainability performance. As IC, comprising human, structural, and relational capital, is rarely recognised in financial statements due to the lack of standardised frameworks, its disclosure has gained relevance in sustainability ...
Alessandra Buonasera, Simona Catuogno
wiley +1 more source
Research Trends and Gaps in Construction Insulation Materials from Textile Waste and End-of-Life Wind Turbine Blades with Bio-Binders. [PDF]
Vela G +3 more
europepmc +1 more source
ABSTRACT This study examines the relationship between corporate social responsibility (CSR) and corporate tax avoidance (CTA) in the European Union, exploiting institutional variation arising from CSR disclosure regimes and the introduction of the Anti‐Tax Avoidance Directives (ATAD).
Alessandro Migliavacca
wiley +1 more source
Development of a Robot-Assisted TMS Localization System Using Dual Capacitive Sensors for Coil Tilt Detection. [PDF]
Ompico CDS +6 more
europepmc +1 more source
ABSTRACT Growing concerns about the environmental and social consequences of plastics around the world, manufacturing industries are associated with business are focusing on sustainable end‐of‐life options‐based solutions which aim at increasing the product life cycle.
Sivakumar Kirupanandan +3 more
wiley +1 more source
Microscopic image dataset for air-permeability classification of patterned knitted fabrics. [PDF]
Merkepçi M.
europepmc +1 more source

