In the modern economy, non-financial reporting has become an essential tool for evaluating the social performance of companies. This article explores the importance of non-financial reporting as a central element in assessing sustainable performance, focusing on analyzing sustainability reports published by 20 companies listed on the Bucharest Stock Exchange (BVB). The study examines how these companies approach environmental, social, and governance (ESG) aspects in their reports and what is the relationship between these aspects and financial reporting indicators. Through the statistical analysis of the non-financial reports published by companies participating in the study with the help of the Pearson coefficient and the regression equations, the correlation between the financial and non-financial indicators is determined in order to validate the research hypotheses. The results indicate increased attention to transparency and social responsibility, highlighting the correlation between sound reporting practices and cooperative performance by combining social and environmental aspects with financial information. The research also highlights the challenges encountered in the reporting process and the level of compliance with international sustainability standards.
In the present and future of education, fostering complex thinking, especially in the context of the Sustainable Development Goals (SDGs), is critical to lifelong learning. This study aimed to analyze learning scenarios within the framework of a model that promotes complex thinking and integrated design analysis, to identify the contributions of linking design models to the SDGs. The research question was: How does the open educational model of complex thinking link to the SDGs and scenario design? The analysis examined a pedagogical approach that introduced 33 participants to the instructional design of real-life or simulated situations to develop complex thinking skills. The categories of analysis were the model components, the SDGs, and scenario designs. The findings considered (a) innovative design capacity linked to SDG challenges, (b) linking theory and practice to foster complex thinking, and (c) the critical supporting tools for scenario design. The study intends to be of value to academic, social, and business communities interested in mobilizing complex thinking to support lifelong learning.
Alfalfa is considered the most used forage crop in the world, its main use is for cattle feeding, due to its high nutritional value, specifically in protein and digestible fiber. Currently, the trend in agriculture is to reduce the application of chemicals and among them are fertilizers that pollute soil and water, so the adoption of new technologies and other not so new is becoming a good habit among farmers. Nanotechnology in the plant system allows the development of new fertilizers to improve agricultural productivity and the release of mineral nutrients in nanoforms, which has a wide variety of benefits, including the timing and direct release of nutrients, as well as synchronizing or specifying the environmental response. Biofertilizers are important components of integrated nutrient management and play a key role in soil productivity and sustainability. While protecting the environment, they are a cost-effective, environmentally friendly and renewable source of plant nutrients to supplement chemical fertilizers in the sustainable agricultural system. Nanotechnology and biofertilization allow in a practical way the reduction in the application of chemicals, contributing to the sustainability of agriculture, so this work aims to review the relevant results on biofertilization, the use of nanotechnology and the evaluation of the nutritional composition of alfalfa when grown with the application of biofertilizers.
Sanitation challenges are growing at unprecedented rates in the Middle East and North Africa (MENA) region, specifically in the country of Jordan, where more adversities are faced in the provision of inclusive and sustainable sanitation for marginalized communities. The overloaded water supply systems, strained by high population density in the face of political instability manifests itself in poor public health. How countries in the MENA region plan to handle these problems and improve the sanitation infrastructure is the starting point for this work. We aim to develop a comprehensive and multidisciplinary framework between stakeholders, aligned with the Sustainable Development Goals (SDGs), with a specific emphasis on SDG 6, for providing feasible, community-oriented approaches to sanitation issues in disenfranchised communities in Jordan through the Initiative Sanitation and Hygiene Networking in Jordanian Poverty Pockets (ISNJO) project. The findings will be used to formulate strategic guidelines and inform the development and subsequent initiation of innovative and multidisciplinary initiatives to tackle the sanitation and water scarcity challenges at hand.
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