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.

The objectives achieved in the Paris Agreement to reduce greenhouse gas emissions and reduce dependence on fossil fuels have caused, in recent years, a growing importance on sustainability in companies in order to reduce Environmental, social and economic impacts. This study is focused on understanding how the variation in West Texas Intermediate crude oil prices affects the Dow Jones Sustainability Index, and therefore the companies included in it, and vice versa. The research aims to examine the statistical properties of both indices, using fractional integration methods, the fractional cointegration vector autoregressive (FCVAR) approach and the continuous wavelet transform (CWT) technique. The results warn of a change in trend, with the application of extraordinary measures being necessary to return to the original trend, while the analysis of cointegration and wavelet analysis measures reflect that an increase in those adopted based on sustainability by the different companies that make up the index imply a drop in the price of crude oil.

Water splitting, the process of converting water into hydrogen and oxygen gases, has garnered significant attention as a promising avenue for sustainable energy production. One area of focus has been the development of efficient and cost-effective catalysts for water splitting. Researchers have explored catalysts based on abundant and inexpensive materials such as nickel, iron, and cobalt, which have demonstrated improved performance and stability. These catalysts show promise for large-scale implementation and offer potential for reducing the reliance on expensive and scarce materials. Another avenue of research involves photoelectrochemical (PEC) cells, which utilize solar energy to drive the water-splitting reaction. Scientists have been working on designing novel materials, including metal oxides and semiconductors, to enhance light absorption and charge separation properties. These advancements in PEC technology aim to maximize the conversion of sunlight into chemical energy. Inspired by natural photosynthesis, artificial photosynthesis approaches have also gained traction. By integrating light-absorbing materials, catalysts, and membranes, these systems aim to mimic the complex processes of natural photosynthesis and produce hydrogen fuel from water. The development of efficient and stable artificial photosynthesis systems holds promise for sustainable and clean energy production. Tandem cells, which combine multiple light-absorbing materials with different bandgaps, have emerged as a strategy to enhance the efficiency of water-splitting systems. By capturing a broader range of the solar spectrum, tandem cells optimize light absorption and improve overall system performance. Lastly, advancements in electrocatalysis have played a critical role in water splitting. Researchers have focused on developing advanced electrocatalysts with high activity, selectivity, and stability for the oxygen evolution reaction (OER) and hydrogen evolution reaction (HER). These electrocatalysts contribute to overall water-splitting efficiency and pave the way for practical implementation.

A significant percentage of any nation’s economy comes from the building industry, and its performance can impact overall economic growth and development. This paper aims to identify the similarities and differences between the construction sector (CS) of developed and developing economies in terms of size, growth, and contribution to the Gross domestic product (GDP) to understand the similarities and variances in the CS dynamics, trends, and challenges, and to inform policy decisions and investments through the literature review. The study also explores the factors that affect the CS’s performance in both types of economies, such as government policies, market conditions, and technological advancements. This paper concludes that the CS in developed economies is more established and technologically advanced, but there is still significant room for growth in developing economies. Moreover, a framework is proposed that could assist developing nations in opting for the construction economy. Further, the review emphasizes the significance of government policies and investments in infrastructure development to stimulate the CS’s growth and support overall economic development. The results of the study will assist in enhancing understanding of the CS’s potential in both developed and developing economies and support decision-making for policymakers, industry practitioners, and academicians.

The main objective of the study is to discuss the application of a participatory approach that involves the community of a small rural area in Italy to develop and maintain a sustainable local food system based on a very ancient and high-quality typical local bean. The efficacy of the approach in terms of the active involvement of local actors (farming communities, local administration, social associations, and civil society) and knowledge transfer for preserving the local food culture has been demonstrated. Possible improvements to the approach through digital technologies for stimulating the effective engagement of teenagers have also been discussed.