CSR disclosure: The more things change…?

This article is (c) Emerald Group Publishing and permission has been granted for this version to appear here https://ore.exeter.ac.uk/repository/ Emerald does not grant permission for this article to be further copied/distributed or hosted elsewhere without the express permission from Emerald Group Publishing Limited.Purpose: Corporate social responsibility (CSR) disclosure is receiving increased attention from the mainstream accounting research community. In general, this recently published research has failed to engage significantly with prior CSR-themed studies. The purpose of this paper is threefold. First, it examines whether more recent CSR reporting differs from that of the 1970s. Second, it investigates whether one of the major findings of prior CSR research - that disclosure appears to be largely a function of exposure to legitimacy factors - continues to hold in more recent reporting. Third, it examines whether, as argued within the more recent CSR-themed studies, disclosure is valued by market participants.ESSEC Business School’s Research Center (CERESSEC)University of Padov

Composição celular de microalgas obtidas da ficorremediação de efluentes suinícolas.

A remoção do nitrogênio e fósforo do digestato utilizando processos de ficorremediação foi demonstrada. A composição celular das microalgas cultivadas foi avaliada. Dois tipos de efluentes foram utilizados: do UASB e de reator aeróbio para nitrificação-desnitrificação (RBA). Fotobiorreatores (FBRs) em escala de laboratório foram utilizados para os testes. A amônia e o fósforo foram eficientemente removidos (> 99%) após 100 dias de experimento. A biomassa de microalgas foi constituída por 50, 41 e 1% de proteínas, carboidratos e lipídios, respectivamente. Os resultados sugerem que a ficorremediação pode ser promissora como tratamento terciário. Além disso, a produção excedente da biomassa de microalgas pode ter valor agregado nas diversas aplicações biotecnológicas, incluindo a de uso para nutrição animal

Effects of nitrogen and phosphorus on biochemical composition of microalgae polyculture harvested from phycoremediation of piggery wastewater digestate.

Abstract: The effects of nitrogen (N) and/or phosphorus (P) starvation on the biochemical composition of native microalgae Chlorella spp. polyculture obtained from the phycoremediation of swine wastewaters were investigated. Microalgae-specific growth rate of 1.2 day(-1) was achieved (30.3 mg L(-1) day(-1)). PO4 (-2) and NH3 were completely removed from swine digestate effluent after 3 and 11 days, respectively. Microalgae harvested immediately after nutrient removal showed high protein (56-59 %) and carbohydrate (25-34 %) but low lipid (1.8-3 %) contents. Depletion of N or P alone stimulated carbohydrate production at the expenses of proteins. Significant lipid accumulation from 3 %&#8201;±&#8201;0.5 to 16.3 %&#8201;±&#8201;0.8 was reached only after 25 days following N and P starvation as demonstrated by Nile red-stained cells. Regarding to the effects of harvesting methods on cellular biochemical composition, circumstantial evidences indicate that coagulation-flocculation with tannin may lead to lower protein and lipid amounts but increased carbohydrate content (p&#8201;<&#8201;0.01) as compared to centrifugation