Results 161 to 170 of about 8,954 (203)
Regulatory Convergence and Divergence in ESG Reporting in the Indo‐Pacific Region
ABSTRACT Environmental, social, and governance (ESG) reporting has evolved significantly globally over the past few decades. Many countries are now signatories to international agreements such as the United Nations Framework Convention on Climate Change (UNFCCC) and the Paris Agreement, with increasing commitments to emissions reduction targets and the
Michele John +6 more
wiley +1 more source
ABSTRACT The intensification of physical climate risk presents a critical question for global sustainability governance: does exposure to climate hazards strengthen or weaken a country's environmental, social and governance (ESG) performance? This study investigates the relationship between climate vulnerability and country‐level ESG performance across
Alanoud Al‐Maadid +2 more
wiley +1 more source
ABSTRACT This study examines differences in stakeholders' perceptions of ESG issues in a European corporate group and their implications for double materiality assessment under the Corporate Sustainability Reporting Directive. Drawing on stakeholder theory, it analyses survey responses from 15 stakeholder groups and compares perceived ESG importance ...
Agnieszka Szulc‐Obłoza +4 more
wiley +1 more source
ABSTRACT This study develops a financial materiality‐oriented measure of ESG disclosure and examines how sustainability disclosures respond to evolving regulatory frameworks. Focusing on listed food and beverage firms in Japan from 2020 to 2024, we apply the Text Match Pretrained Transformer (TMPT) to assess the semantic relevance between disclosures ...
Siyu Shen +5 more
wiley +1 more source
A sustainable alternative to steam cracking, the molten‐salt‐mediated oxidative dehydrogenation (MM‐ODH) of ethane (C2H6) in Li2CO3‐Na2CO3‐K2CO3 (LNK) couples thermal cracking with melt‐mediated CO2 capture to realize commercially competitive C2H4 and CO yields. LNK composition strongly influences MM‐ODH process outcomes.
Kyle Vogt‐Lowell +6 more
wiley +1 more source
An experimental device for physical simulation of hydraulic fracturing, comprising: a load‐bearing mechanism with multiple interconnected plates that collectively form an sample chamber; a load‐generating mechanisms, with multiple load‐generating mechanisms arranged within the experimental chamber.
Delei Shang +5 more
wiley +1 more source
This paper explores how climate‐resilient technologies, such as smart grids, digital twins, and self‐healing materials, can enhance urban resilience. It highlights the urgent need for proactive planning, public‐private collaboration, and data‐driven innovation to future‐proof underground infrastructure amid accelerating climate and urban pressures ...
Kai Chen Goh +12 more
wiley +1 more source
Carbon emission assessment of tunnel infrastructures: From construction to operation
This study develops a lifecycle carbon accounting framework for tunnel infrastructures, covering design, construction, operation, maintenance, and dismantling. Applied to a subsea tunnel case, the framework reveals the carbon emission distribution among four typical tunnel types and highlights potential carbon offset methods for low‐carbon tunnel ...
Luyuan Long +4 more
wiley +1 more source
World's fastest 10 000‐m breakthrough: The XY‐22 well redefines deep‐earth access in the Tarim Basin
The Tarim Basin in northwestern China hosts one of the world's deepest petroleum systems, exemplified by the XY‐22 ultra‐deep well (bottom depth: 11 116 m; ~220°C, ~145 MPa). This study integrates tectonic mapping, geological cross‐sections, ultraviolet fluorescence microscopy, and optical photothermal infrared (OPTIR) spectroscopy to characterize ...
Qingwen Tan +4 more
wiley +1 more source
This study presents a sustainable smart‐coating strategy for protecting underground steel infrastructures from chloride‐induced corrosion. Zinc‐aluminum layered double hydroxides (LDHs) and tannin‐loaded LDHs (LDH–TA) were incorporated into an epoxy matrix to provide both enhanced barrier properties and active, pH‐responsive inhibition.
Veerle Vandeginste +3 more
wiley +1 more source

