Including Sustainable Reporting Practices in Corporate Management Reports: Assessing the Impact of Transparency on Economic Performance

In terms of sustainability, traditional disclosure does not provide the necessary information to all stakeholders, mainly addressing the company’s shareholders’ expectations. As a result, organisations need to disclose more non‐financial information, which implies social and environmental issues. Many organisations currently provide sustainability reports in addition to the annual management reports containing financial and economic data. Several studies have focused on adopting practices and tools in the sustainability area and their overlap with traditional managerial techniques and tools. Nevertheless, integration involves a harmonising process, compatibility and alignment between different management practices. This study aims to assess the impact that the inclusion of sustainable reporting practices in corporate management reports has on economic performance, and to support filling the gap in the specific literature by proposing an integrated reporting model achieved through a harmonising process, compatibility and alignment

Optical imaging of oral pathological tissue using optical coherence tomography and synchrotron radiation computed microtomography

The efforts aimed at early diagnosis of oral cancer should be prioritized towards developing a new screening instrument, based on optical coherence tomography (OCT), to be used directly intraorally, able to perform a fast, real time, 3D and non-invasive diagnosis of oral malignancies. The first step in this direction would be to optimize the OCT image interpretation of oral tissues. Therefore we propose plastination as a tissue preparation method that better preserves three-dimensional structure for study by new optical imaging techniques. The OCT and the synchrotron radiation computed microtomography (micro-CT) were employed for tissue sample analyze. For validating the OCT results we used the gold standard diagnostic procedure for any suspicious lesion - histopathology. This is a preliminary study of comparing features provided by OCT and Micro-CT. In the conditions of the present study, OCT proves to be a highly promising imaging modality. The use of x-ray based topographic imaging of small biological samples has been limited by the low intrinsic x-ray absorption of non-mineralized tissue and the lack of established contrast agents. Plastination can be used to enhance optical imagies of oral soft tissue samples

Are they any good at all? A financial and ethical analysis of socially responsible mutual funds

In this article, we examine a broad sample of socially responsible (SR) and conventional mutual funds with respect to financial and ethical parameters. We cannot document profound differences in their financial performance. With regard to ethical performance, we indeed find that an investor who seeks to avoid the least ethical of all available funds can do so by purchasing SR mutual funds. Still, we also demonstrate that SR mutual funds are not holding considerably more ethical assets on average. Moreover, the label ‘SR mutual fund’ does not in any way guarantee the exclusion of clearly unethical firms, which contrasts to the common perception of screening out poor assets