Sustainability reporting and financial reporting: the relevance of an integrated reporting approach

In the business world, there are issues such as globalisation, environmental awareness, and the rising expectations of public opinion which have a specific role in what is required from companies as providers of information to the market. This chapter refers to the current state of corporate reporting (financial reporting and sustainability reporting) and demonstrates the need for evolution to a more integrated method of reporting which meets the stakeholders’ needs. This research offers a reflection on how this development can be achieved, which notes the ongoing efforts by international organisations in implementing the diffusion and adoption, as well as looking at the characteristics which are needed for this type of reporting. It also makes the link between an actual case of a company that is one of the world references in sustainable development and integrated reporting. Whether or not the integrated reporting is the natural evolution of the history of financial and sustainability reporting, it still cannot yet claim to be infallible. However, it may definitely be concluded that a new approach is necessary to meet the needs which are continuously developing for a network of stakeholders.

Permeable Reactive Barriers using nanoparticles to remediate nitrate pollution

Nitrat e (NO3 - ) i s per vasi ve i n t he bi ospher e[ 1, 2]. Cont emporar y agri cult ural pr acti ces are a mong t he maj or ant hr opogeni c sources of r eacti ve nitrogen speci es, wher e nitrat ei s t he most abundant of t hese [ 2]. Excessi ve a mount s of r eacti ve nitrogen i n soil s and gr oundwat er ar e creati ng si gnifi cant t hr eat s t o hu man healt h and saf et y [ 3] as well as a host of undesirabl e environment al i mpact s [ 2]; it i s curr ently consi der ed t he second most r el evant environment al i ssue, aft er car bon di oxide e mi ssi ons. Nowadays, a mong t he most r el evant and pr omi si ng appr oaches t o r educe nitrat e concentrati on i n wat er, na mel y gr oundwat er, ar e denitrifi cati on- based pr ocesses [ 4]. Per meabl e r eacti ve barri ers ( PRB) have been pr oven eff ecti ve i n r educi ng vari ous cont ami nant s i n copi ous a mount s, parti cul arl y i n shall ow gr oundwat er [ 5]. However t he possi bl e added eff ecti veness of usi ng nanoparti cl es i n t hese structur es t o obt ai n nitrogen gas from nitrat es requires f urt her i nvesti gati on.