A Decade of Integrated Reporting Studies: State of the Art and Future Research Implications

Purpose – Over the past decade, researchers have witnessed an exponential growth in the number of publications on IR. This paper aims to understand the state of the art of the research field and to highlight the areas where further academic research is needed, guiding developments in theory, research, policy and practices. Design/methodology/approach – The authors apply the dynamic literature review method called “Systematic Literature Network Analysis”, which combines systematic literature review and bibliographic network analysis. Furthermore, to overcome some of the limitations connected to the methodology, the authors integrate the literature with a manual content analysis of papers. Findings – IR adoption and practices and their determinants represent the most analyzed aspects of literature. Over time, attention has been paid to more specific issues, such as the relationship between IR and other disclosure mechanisms, IR quality and its assurance, the critical analysis of the IR framework and principles and difficulties in IR adoption. Although the literature on IR can be considered to be in its mature stage, many aspects are still under-researched, so there is plenty of space for future research. Originality/value – The authors propose the following main issues as subjects to be investigated in future studies: IR is not simply an evolution of sustainability reporting, but an innovative communication tool; the debate on who the recipients of value are (shareholders or stakeholders) and on what the definition of value adopted by IR is still remains an open issue; more attention should be given to the role of IR as a managerial tool, which could support strategy formation and communication, and influence internal processes of performance measurement and evaluation; what the future of IR will be in light of recent EU Corporate Sustainability Reporting Directive and new ISSB’s standards is still an open question. From a methodological perspective, little is known about structured approaches in accounting studies. The authors confirm how methodologies, such as that of this paper, may be exploited as a tool to support dynamic analysis for setting the agendas for future studies in the accounting field

Dopant metrology in advanced FinFETs

Ultra-scaled FinFET transistors bear unique fingerprint-like device-to-device differences attributed to random single impurities. This paper describes how, through correlation of experimental data with multimillion atom tight-binding simulations using the NEMO 3-D code, it is possible to identify the impurity's chemical species and determine their concentration, local electric field and depth below the Si/SiO$_{\mathrm{2}}$ interface. The ability to model the excited states rather than just the ground state is the critical component of the analysis and allows the demonstration of a new approach to atomistic impurity metrology.Comment: 6 pages, 3 figure

Magnetic Field Probing of an SU(4) Kondo Resonance in a Single Atom Transistor

Semiconductor nano-devices have been scaled to the level that transport can be dominated by a single dopant atom. In the strong coupling case a Kondo effect is observed when one electron is bound to the atom. Here, we report on the spin as well as orbital Kondo ground state. We experimentally as well than theoretically show how we can tune a symmetry transition from a SU(4) ground state, a many body state that forms a spin as well as orbital singlet by virtual exchange with the leads, to a pure SU(2) orbital ground state, as a function of magnetic field. The small size and the s-like orbital symmetry of the ground state of the dopant, make it a model system in which the magnetic field only couples to the spin degree of freedom and allows for observation of this SU(4) to SU(2) transition.Comment: 12 pages, 10 figures, accepted for publication in Physical Review Letter

Heterointerface effects on the charging energy of shallow D- ground state in silicon: the role of dielectric mismatch

Donor states in Si nanodevices can be strongly modified by nearby insulating barriers and metallic gates. We report here experimental results indicating a strong reduction in the charging energy of isolated As dopants in Si FinFETs relative to the bulk value. By studying the problem of two electrons bound to a shallow donor within the effective mass approach, we find that the measured small charging energy may be due to a combined effect of the insulator screening and the proximity of metallic gates.Comment: 7 pages, 6 figure

Thermionic Emission as a tool to study transport in undoped nFinFETs

Thermally activated sub-threshold transport has been investigated in undoped triple gate MOSFETs. The evolution of the barrier height and of the active cross-section area of the channel as a function of gate voltage has been determined. The results of our experiments and of the Tight Binding simulations we have developed are both in good agreement with previous analytical calculations, confirming the validity of thermionic approach to investigate transport in FETs. This method provides an important tool for the improvement of devices characteristics.Comment: 3 pages, 3 figure, 1 tabl

Lifetime enhanced transport in silicon due to spin and valley blockade

We report the observation of Lifetime Enhanced Transport (LET) based on perpendicular valleys in silicon by transport spectroscopy measurements of a two-electron system in a silicon transistor. The LET is manifested as a peculiar current step in the stability diagram due to a forbidden transition between an excited state and any of the lower energy states due perpendicular valley (and spin) configurations, offering an additional current path. By employing a detailed temperature dependence study in combination with a rate equation model, we estimate the lifetime of this particular state to exceed 48 ns. The two-electron spin-valley configurations of all relevant confined quantum states in our device were obtained by a large-scale atomistic tight-binding simulation. The LET acts as a signature of the complicated valley physics in silicon; a feature that becomes increasingly important in silicon quantum devices.Comment: 4 pages, 4 figures. (The current version (v3) is the result of splitting up the previous version (v2), and has been completely rewritten

Comment: Superconducting transition in Nb nanowires fabricated using focused ion beam

In a recent paper Tettamanzi et al (2009 Nanotechnology \bf{20} 465302) describe the fabrication of superconducting Nb nanowires using a focused ion beam. They interpret their conductivity data in the framework of thermal and quantum phase slips below $T_c$. In the following we will argue that their analysis is inappropriate and incomplete, leading to contradictory results. Instead, we propose an interpretation of the data within a SN proximity model.Comment: 3 pages, 1 figure accepted in Nanotechnolog

A hybrid double-dot in silicon

We report electrical measurements of a single arsenic dopant atom in the tunnel-barrier of a silicon SET. As well as performing electrical characterization of the individual dopant, we study series electrical transport through the dopant and SET. We measure the triple points of this hybrid double dot, using simulations to support our results, and show that we can tune the electrostatic coupling between the two sub-systems.Comment: 11 pages, 6 figure

Evolutionary Meta Layout of Graphs

A graph drawing library is like a toolbox, allowing experts to select and configure a specialized algorithm in order to meet the requirements of their diagram visualization application. However, without expert knowledge of the algorithms the potential of such a toolbox cannot be fully exploited. This gives rise to the question whether the process of selecting and configuring layout algorithms can be automated such that good layouts are produced. In this paper we call this kind of automation "meta layout." We propose a genetic representation that can be used in meta heuristics for meta layout and contribute new metrics for the evaluation of graph drawings. Furthermore, we examine the use of an evolutionary algorithm to search for optimal solutions and evaluate this approach both with automatic experiments and a user study. The results confirm that our methods can actually help users to find good layout configurations