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Analysis of practice of sustainability reports
43-52Views:141The responsibility of companies to reduce the negative effects of climate change is obvious. The transition from a traditional linear economy to a circular economy means an increasing burden on companies. Besides the adequate financial performance, more and more emphasis is being placed on environmental performance. This study examines the non-financial sustainability reporting practices of 20 companies listed on the Bucharest Stock Exchange. The analysis used non-financial reports of companies with the highest market capitalization between 2020 and 2022. The analysis results support that the reports of environmentally sensitive companies are more extensive and detailed concerning investigated aspects. The details and length of the companies’ ESG (Environment, Social, Governance) reports increased during the three years examined. The environmental and social aspects of disclosed documents are more detailed for the banks, the oil extraction, and the telecommunication companies. In the company sample examined, it can be observed that most of the reports are prepared according to the GRI regulation. It can also be observed that the companies examined made more detailed and longer reports. The research results also support the fact that the aspects of the ESG report (E, S, G) also depend on the sector in which the companies operate.
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SELECTION OF TEST LOCATIONS FOR THE DEVELOPMENT OF A SMART MAP SUPPORTING THE RESIDENTIAL USE OF RENEWABLE ENERGIES
1-23Views:131Abstract
In the European Union, the population uses 26% of the energy. Due to the strategic goal of achieving climate neutrality and the crises of recent years, investment in the use of renewable energies has accelerated. In order to support this process, the Circular Economy Analysis Center of the Hungarian University of Agriculture and Life Sciences (MATE) started the development of a so-called multidisciplinary smart map, which shows the possibilities of renewable energy sources that can be used locally, and the selection of the optimal energy production mix based on the location of residential buildings and buildings. The purpose of this article is to present the selection of test sites necessary for the development of the map, highlighting their geographical, meteorological, economic, and social characteristics. Based on the applied multi-criteria system, the selection of testing locations and tasks is a complex task. The investigations are summarized in five chapters. The first one describes the introductory thoughts related to the initiation and development of the project. The second deals with Hungarian residential energy consumption in the light of international data. The third presents the principles of smart map development and defines the criteria for testing locations. And the fourth one analyzes and presents the principles and possibilities of selecting locations. The fifth part summarizes the location selection process, describes the methodology of the applied analyzes and describes the results of the location selection. The described procedure can guide the examination of these factors in other international projects.
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Scenarios of global climate change in Europe
107-115Views:86One of the latest new directions in futures studies is interactive simulation modeling. This type of modeling is able to create complex alternatives for the future. This methodological research trend entirely fits this study. It shows how the interactive climate model is scientifically developed. Using the Java Climate Model, it is possible to display the social and the economic consequences of climate change. Using this model, analyses of comparative climate change scenarios can show the possible effects of economic policy on the environment in the short and long term. It also provides data on various regional levels. This study shows two possible non-extreme alternative scenarios for the European continent’s economy and climate, and their consequences. A study has been done by the author recently, showing two extreme alternatives, focusing on the best and worst options, respectively. These new alternatives presenting in this study, however, give realistic options for professionals.
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Resources for increasing management performance and efficiency
204-207Views:102The aim of the paper is refer to resources how to increase management performance and efficiency in field of industrial companies. We try to refer to opportunities which could be useful and applicable and should lead to performance improvement. The paper also discusses about factors effecting organizational and management efficiency.