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Will ESG and sustainability reporting motivate business entities to realistically accelerate green business transformation and reduce the scale of greenwashing used by many companies and enterprises?
In the past, only a few companies and enterprises have, on their own initiative, applied non-mandatory enhanced non-financial reporting, including reporting on issues of meeting sustainability goals, green business transformation, environmental and climate social responsibility, creation and implementation of new green investments and eco-innovations, adding sustainability and green business strategies to the company's mission, conducting business in accordance with the principles of green economics and closed-loop economics, including, among others. Among other things, significantly decarbonizing production processes, basing production processes or the provision of services on energy from renewable and zero-emission energy sources, increasing the scale of recycling and reducing the level of environmental pollution from the manufacturing processes of business entities, organizing and financing pro-environmental and pro-climate projects such as planning and implementing reforestation programs carried out in post-industrially degraded areas, etc. This was usually associated with a situation in which the issues of sustainable development goals and the green economy were, on their own initiative, integrated into the strategy of their business, inclusion in the company's mission and strategic directions of business development within the applied business model.
However, in connection with the growing importance of the issue of achieving the objectives of sustainable development and green transformation of the economy, the increase in the level of general social pro-climate and pro-environmental awareness related to the issue of the accelerating process of global warming, the inclusion of the issue of carbon intensity with the implementation of the objectives of sustainable development and conducting business in accordance with the principles of green economics, the need to reduce the scale of greenwashing practices increasingly used by many companies and enterprises, the linking of the issue of carbon intensity with the system of fees for CO2 emissions being developed in the European Union, etc., the need for legal normalization has emerged. the need for legal normalization of the issue of expanded, full non-financial reporting including ESG reporting has emerged.
The essence of ESG (environmental, social and governance) reporting is to take into account the sphere of social, environmental and managerial responsibility of business as part of full, extended non-financial reporting. In view of the above, ESG reporting has recently become one of the key issues that determine the reputation but also the competitiveness of companies in the market. Research shows that business entities that undertake and develop pro-social, pro-environmental, pro-climate, etc. non-financial ESG reporting projects achieve better financial performance. The issue of improved financial performance is derived from the improvement of image, the increase in the scale of the company's brand recognition, the growth of the company's reputation with customers and investors. Improving the level of competitiveness of the company achieved through ESG measures is a process that requires the implementation of a number of measures in many spheres of business operation. Therefore, business entities should increase the scale of taking into account the sphere of social, environmental and managerial responsibility of business as part of full, extended non-financial reporting. Accordingly, it is necessary to take into account the implementation of social, environmental and risk management objectives in the context of business operations as part of responsible decision-making. In the sphere of corporate social responsibility, companies and enterprises should increase the scale of creating good working conditions, increasing diversity and equality in the workplace and engaging in social activities. All these aspects should positively affect the perception of the company by customers and employees, improve the reputation and image of the business entity which should then positively affect the level of satisfaction and motivation among employees.
The issue of environmental protection, including the reduction of greenhouse gas emissions, reducing the level of environmental pollutants is also a particularly important aspect of expanded non-financial ESG reporting, which has a significant impact on the company's image and financial performance. Planning, improving and implementing measures to reduce greenhouse gas emissions, increase energy efficiency, reduce the scale of waste generation, increase the scale of recycling, reduce water consumption in manufacturing processes, apply the green, sustainable and closed-loop economics model are important elements of environmental, pro-environmental and pro-climate measures. Companies and enterprises that undertake and develop such pro-environmental and pro-climate projects gain recognition among customers, business counterparties and investors, which should also result in improved financial performance. Customers, business counterparties and investors noticing the pro-environmental and pro-climate measures taken by companies and enterprises notice that in this way certain business entities are also becoming fully pro-social in real terms.
And in the area of risk management, expanded non-financial ESG-sensitive reporting can help companies minimize the costs associated with potential risks associated with increasingly pro-environmental and pro-climate business activities. This can also reduce the scale of scandals involving ethical issues and increase the likelihood of avoiding risks associated with corrupt practices. The improvement of risk management processes increases the resilience of companies and enterprises to the negative factors of the external economic environment, including the impact of economic crises, economic recessions on the operation of the company's business, contributes to the precise estimation of the level of risk, the definition of risks and the preparation of appropriate safety reserves, the development of early warning systems for threats and development opportunities of business entities, motivates the creation of emergency systems, crisis management, etc. The effect of such activities carried out in the creation and improvement of risk management systems should also result in improved financial performance of companies, enterprises and other business entities. In addition to having a positive impact on a company's image, ESG can also help increase competitiveness in the market. ESG-related activities can generate savings for the company, improve the efficiency of business processes and increase customer and employee loyalty.
According to regulations adopted in the European Union, from 2024, full non-financial reporting will apply to large public interest companies already covered by the NFRD and with more than 500 employees. From 2025, full non-financial reporting will apply to companies with more than 250 employees and/or €40 million in turnover and/or €20 million in total assets. And from 2026, full non-financial reporting will apply to companies in the SME sector and other listed companies with more than 10 employees.
In view of the above, I address the following question to the esteemed community of scientists and researchers:
Will ESG and sustainability reporting motivate business entities to really accelerate green business transformation and reduce the scale of greenwashing practiced by many companies and enterprises?
Will ESG reporting motivate business entities to really accelerate green business transformation?
And what is your opinion on this topic?
What is your opinion on this issue?
Please answer,
I invite everyone to join the discussion,
Thank you very much,
Best regards,
Dariusz Prokopowicz
The above text is entirely my own work written by me on the basis of my research.
In writing this text I did not use other sources or automatic text generation systems.
Copyright by Dariusz Prokopowicz

I am also interested in investigations referring to content, frequency and impact of CSR reports worldwide.
Any provided material would be helpful.
I am currently reporting results from a hierarchical multiple regression analysis. I'm not sure how to report the significance values as many papers report different things.
I believe you should report Sig. F Change with the F (....), and Sig. with F(..)?
For example, I currently have:
1. After the addition of BAS and FFFS in Step 2 the total variance explained was 20%, R2adjusted = .11, F (4, 40) = 2.415, p = (?)
2. The two measurements explained an additional 15% of the variance after controlling for gender and years of experience, F change (4, 40) = 3.620, p = (?)
I currently have p (Sig. F Change) = .036, and
p (Sig.) = .065
For 1, do I add the significance value from the ANOVA table?, or,
For 2, do I add the significant F change value?
As you can see, the way these values are inputted has a significant impact on whether my results are significant or not.
Hi all, I was wondering if people report preprints on sites like ResearchGate, Google Scholar, etc, and if so how they categorize them. I just started using preprints through bioRxiv, and would like to get feedback on these items and this seems like a good way to facilitate that.
Please -- I am seeking examples to illustrate the misunderstandings and related failings (simple and otherwise) that undermine projects and interventions on the topics of conservation, natural resources and development (with a focus on the tropics). The idea is to gather and explain examples to students. We often say that we learn from our mistakes ... but arguably we can all learn from each other people's mistakes too ... if we share them
Despite hearing many quirky stories it is hard to find examples in publications on conservation, natural resources, development etc. Surely there are plenty of examples in peoples experiences though!
There are important examples from wider topics in the wealthier world. For example, how paying blood donors as an incentive to increase donations, can decrease blood donations (as donors prefer to give), and how fining parents for collecting their children late from school has in some case actually increased the number of children collected late (as parents felt less guilty when they paid for it).
An example from my own work would be my earlier efforts to frame a project in Papua (Indonesian New Guinea) around the poorest people and then discovering that people in Papua find it offensive to be called "poor" (this concept cannot be used to motivate projects there).
Anything is potentially useful. I am especially keen to identify publications or cases that can be otherwise sourced and cited--though personal communications are welcome too. Anything fun, quirky or educational is especially desirable.
THANKS!
Anyone knows the practical applications where nanofluids are currently being used. Many researchers have reported enhancement in heat transfer with nanofluid. But, nanofluids are currently being used for any practical applications?
How can the media image of the current and prospective situation of companies of issuers of securities, whose shares and bonds are valued on capital markets, be improved?
How should the reporting of issuers of securities companies be improved so that shareholders and investors operating on the markets and stock exchanges will receive more complete and necessary information about the economic and financial situation of individual capital companies?
How should the financial supervision institutions over stock exchange markets motivate capital companies to improve the issues of information practices and reporting, so that shareholders and investors receive current and complete information on the economic and financial situation of individual capital companies?
At present, the trend of increasing the scope of the publicly announced scope of information on the economic and financial situation of individual companies is predominant, so that shareholders and investors, in addition to standard information in the field of reporting, that is, publicized in the media according to certain standards of financial information given in a given financial statement format, also receive information describing the possibilities and prospects for the development of a specific enterprise, a capital company whose securities are valued on the stock exchange. As a result, shareholders and investors should be better informed about the economic and financial situation of individual companies and entire capital markets. The improvement of information standards prevailing in the media in the economic and financial situation of individual capital companies should also increase the correlation of the situation on capital markets with the economic situation in the entire economy. In this way, the probability of further global financial crises will be significantly reduced.
Therefore, I am asking you with the following query:
How can you improve the media image of the current situation of companies operating on capital markets?
Dear Friends and Colleagues of RG
I described the problem of "Anti-crisis state intervention and created in media images of global financial crisis" in the publication:
Please reply
Best wishes

Can we assess the activity of FPase residual activity as we carry out in CMCase or Beta-glucosidase. Is there any published report.
Thank you very much.
Hello fellow scholars,
I am running a factor analysis, EFA and CFA for two newly developed scales. Given that I am supposed to report the correlation between the two factors and between each of them and other established scales that I measured, I wondered what correlation I should report:
1) should I average the scores of the items that build the factor, compute a factor score and correlate those new variables?
2) should I compute the factor score with a software (e.g. through SPSS, saving scores as variables in the factor analysis function) and correlate those? This procedure would give me (I think) a weighted average, based on the factor loading of each item, so it sound more meaningful to me.
3) Should I test a "BY" model on MPlus or R, which provides factor correlations without the need to actually compute a factor score and then correlate (even if I'm running an EFA, while in this way I would actually perform a CFA)?
4) Else?
Thanks in advance for your answers!
EDIT: Thanks for your clear and useful answers! A couple clarifications: I used oblique rotation as I expect some correlation between my factors, and I have also collected new data with existing scales, that I would want to use to compare to my new scales in order to establish divergent validity.
we are looking for the new methods of MIC in our group
I need answer for this question because the anion qap is not always reported.
Good job! Thank you for report! Unhappy the link on complete nucleotide sequence of plasmid pWJ1 in GenBank under accession no. KY924928 doesn't work.

I am writing my report using textmaker
Have performed incremental CPETs (cycle ergometery) pre and post intervention, using indirect calorimetry. Each stage of the CPET is 3 minutes long, and total test duration 15-20min. I'm looking for opinions on what duration of time I should use to determine a mean for the end of each stage, and ultimately the VO2max value (ie. last 60s, last 30s or last 10s of each stage). I've seen papers report all manner of durations, and often not report at all. Does anyone have a good justification/ paper for choosing how long to calculate from?
Thanks
this is a QDs structure and the d-space i calculated is 0.766,1.25 and 1.14 nm which is not matched with reported measurements.
In order to test a statistical procedure on real-world data, I am looking for data sets containing counts of reports of a certain type of events, made by two different reporting systems (or "observers") during the same period of time, where each observer may be imperfect, so that it records only some of the events that occurred. I would be grateful for suggestions of where I might find such data sets.
Hi
I would like to know the reason as to why most papers report that coating of unordered silica before adding a shell of mesoporous silica over it.
Thanks
Dear Researchers
In previous reports the total steroid content were measured using acetic anhydride. It is not available in local scientific suppliers. Can you suggest any other method without using acetic anhydride for total steroid content.
Thank you
I could not find any relevant answer...Though it is reported that L-Trp can not be synthesized by our body....
cervical vertebae and foramentransversarium.
Most reports for isolating it is through fractional distillation.
In a study on predictors, is it required to report both the adjusted and unadjusted odds ratio. How to interpret if there is a difference between the two.
In the last months I had submitted several sequences in the server but didn´t receive any report from the server..
Dear members of this project,
I'd like to know whether you have gathered a report of a "white paper" on the status of the project aims?
I would be very much interested in getting to know your conclusions. Perhaps an interim report for a conference?
The Gaussian output (in GView and as part of the output) report two bonds as:
0.963
0.958
Is the final significant as reported by Gaussian and uncertain term?
Should I report the bond length distance as:
1) 0.005
or
2) 0.01
I tried (1) but I was informed that this was incorrect.
Thanks
How much data generated from SAXS is trustworthy? Are they replacement to surface area report? I am attach an article for understanding.
I want to perform conjoint analysis, please suggest me some material. I am more interested to look some reports, where interpretation has been given. Having complete guide of interpretation is more beneficial. Thanking you in advance for your cooperation.
I want to predict miRNA targets of my selected gene, what are the parameters to consider while reporting those miRNA. I am getting multiple miRNA for one gene
Under index .I would like to categories companies based on their market capitalization. I also aim for finding solutions to minimise component of corporate governance from around 45 to 15-20. Can anyone please provide me link or any report regarding same?
I need simple model to calculate gain, active medium length and the pump threshold.
Elastography used mostly or breast and abdominal malignancies has no reported use in IVF.
However by virtue of its principle of resistance imaging further research can be done to see whether elastography helps.
Past research in journalism suggest that newsroom routines have significant impacts on gatekeeping process. Factors like tight deadline, space constraints and scarce resources were identified as a major challenge in constructing analytical and critical news. Does the same situations happen in science reporting?
If I carry out the EIS experiment using 5 cm2 area of the specimen while reporting the value it should be for per cm2. For the normalization should I convert the obtained data? If I have to convert please leat me know how? If I am converting the values, how should I represent my EIS plot (is it with or without modification)?
Please answer.........
I think radiologist are few in Africa and many times pose as a challenge and may need some level of assistance. Could the radiographer take up this task?
To receive an impartial and timely view of world news, one can no longer rely as much on newspapers and mass media as in the past. Why is widespread mistrust sweeping information media? I have a feeling that this is because journalism is quickly forgetting its mission to report who, what, when, where, why, and how of every event reported. Is this true? Are there other reasons for the degeneration of journalism? What should be done to bring journalism back to classical standards?
Elaborate on hurdles that may be faced by journalists during the reporting of conflictual issues.
I want to get measurements from advanced visualization software into a report. The software we use is capable of exporting the AIM XML format. Does anybody have experience with this format and/or know how to parse this XML into something that can be copied into a radiology report easily?
Looking for good materials and experience information on structured reporting in radiology for a presentation on this topic at our hospital. Does anybody have any links, resources or experiences you can share.