Research on Corporate Social Responsibility Reporting

The paper aims to revisit the relationship between reporting companies’ characteristics and the importance assigned to social and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies classified by Global Fortune in 2009, in order to address the research hypotheses. Results show that size characteristics measured by assets and revenues cannot be correlated to the extent of Corporate Social Responsibility reports published by companies, but there is a significant negative correlation between change in revenues and return on equity and social and environmental disclosure for the sampled companies.corporate social responsibility; social and environmental reporting; companies’ characteristics; statistical correlations

Research on Corporate Social Responsibility Reporting

The paper aims to revisit the relationship between reporting companies’ characteristics and the importance assigned to social and environmental disclosure, using statistical correlations. We conducted a content analysis on the extent of sustainability reports of the largest 50 companies classified by Global Fortune in 2009, in order to address the research hypotheses. Results show that size characteristics measured by assets and revenues cannot be correlated to the extent of Corporate Social Responsibility reports published by companies, but there is a significant negative correlation between change in revenues and return on equity and social and environmental disclosure for the sampled companies

Econometric Approach of the Scenarios regarding the Impact of the Consumer's Empowerment and Companies' Responsibility for Environment Sustainability on the Electricity Market Performance

Energy is a major component of the economy, both as a sector in itself and as an input factor to all other economic activities. This sector is facing major challenges regarding increasing oil prices, severity of climate change or extremely complex implications of the global financial crisis. Organized as an empirical study, based on econometric analysis supported by a rigorous literature review, the paper studies possible correlations between the performance of electricity market, renewable resource consumption, consumers' behaviour, the influence of economic environment and economic development. It also aims to encourage a new and wider research framework regarding the implications of economic policies' use on consumers' perception. The results of the study indicate that the early stage of renewable energy use and the prospect of influencing the consumer behaviour in a way to increase the market performance, through the development of strategies oriented towards sustainable energy consumption, can have a positive impact on companies’ responsibility. It is concluded that consumers' empowerment stimulates competition, raises efficiency and rethinks companies' strategies for environment sustainability

Exploring the perspectives of integrated reporting for future research opportunities

This paper investigates the perspectives of integrated reporting as an emerging field in mainstream academic literature. The current state of research and its development are explored by using the Structured Literature Review (SLR) method on publications indexed in Clarivate Analytics’ Web of Science. An analytical framework is designed for applying the coding procedure. The findings suggest an evolution of integrated reporting research from the phase of spreading awareness regarding the new reporting paradigm towards an impact analysis phase. The accounting and audit journals are noted to have greatly contributed to the shift of IR literature towards studying the integrated reporting as a reporting practice. A further purpose is to examine newly developed research interest in integrated reporting and to establish future paths to be followed. Future research might bring to discussion possible links between integrated reporting, governance and integrated thinking. The complex interrelationships influencing the companies’ ability to create value for the multi-stakeholders need to frame the practice-oriented research

Giant Intraabdominal Lymphangioma in a Pediatric Patient—A Challenging Diagnosis

Introduction: Intra-abdominal cystic formations represent heterogeneous pathologies with varied localization and clinical manifestation. The first challenge of a giant intra-abdominal cystic lesion is identifying the organ of origin. The clinical presentation of intra-abdominal cystic lesions varies from acute manifestations to non-specific symptoms or accidental discovery. Case presentation: A 2-year-old girl presents to the emergency unit with a fever of 38.5 Celsius, loss of appetite, and apathy. The investigations showed a gigantic intra-abdominal mass whose organ belonging could not be specified. Postoperatively, a giant mesenteric lymphangioma was evident, which was completely excised. Discussion: Giant cystic formations modify the anatomical reports and become space-replacing formations, and the starting point is even more challenging to assess preoperatively. Nevertheless, the careful evaluation of the characteristics of the formation, the effect on the adjacent organs, the age of the patient, and the clinical picture can provide elements of differential diagnosis. The stated purpose of this work is to systematize intra-abdominal lesions according to the organ of origin and to make the preoperative diagnosis of an intra-abdominal cystic lesion in the pediatric patient easy to perform starting from the presented case

Measurement of pseudorapidity distributions of charged particles in proton-proton collisions at sqrt(s) = 8 TeV by the CMS and TOTEM experiments

Pseudorapidity ( $\eta$ ) distributions of charged particles produced in proton–proton collisions at a centre-of-mass energy of 8 $~\text {TeV}$ are measured in the ranges $|\eta | < 2.2$ and $5.3 < |\eta | < 6.4$ covered by the CMS and TOTEM detectors, respectively. The data correspond to an integrated luminosity of $\mathcal {L} = 45 \mu {\mathrm {b}}^{-1}$ . Measurements are presented for three event categories. The most inclusive category is sensitive to 91–96 % of the total inelastic proton–proton cross section. The other two categories are disjoint subsets of the inclusive sample that are either enhanced or depleted in single diffractive dissociation events. The data are compared to models used to describe high-energy hadronic interactions. None of the models considered provide a consistent description of the measured distributions