Search Results (48)

The European e-Competence Framework (e-CF) and the European Skills, Competences, Qualifications and Occupations (ESCO) classification are two key initiatives developed by the European Commission to support skills transparency, mobility, and interoperability across labour and education systems. While e-CF defines essential competences for ICT professionals through a structured framework, it provides only a limited number of illustrative skills and knowledge examples for each competence. In contrast, ESCO offers a rich, multilingual taxonomy of skills and knowledge, each accompanied by a detailed description, alternative labels, and links to relevant occupations. This paper explores the possibility of enriching the e-CF framework by linking it to relevant ESCO ICT skills using text embedding (MPNet) and cosine similarity. This approach allows the extension to 15–25 semantically aligned skills and knowledge items per competence in e-CF, all with full description and officially translated into all EU languages, instead of the present amount of 4–10 brief examples. This significantly improves the clarity, usability, and interpretability of e-CF competences for the various stakeholders. Furthermore, since ESCO terminology serves as the foundation for labour market analysis across the EU, establishing this linkage provides a valuable bridge between the e-CF competence model and real-time labour market intelligence, a connection not available now. The results of this study offer practical insights into the application of semantic technologies to the enhancement and mutual alignment of European ICT skills frameworks. Full article

The water sector is facing a convergence of systemic challenges generated by climate change, increasing demand, and increasingly stringent regulations, which threaten its operational and strategic sustainability. In this context, the article examines how ESG (environmental, social, governance) principles are integrated into the governance, financing, and management of water resources, with a comparative focus on Romania and the European Union. It aims to assess the extent to which ESG practices contribute to the sustainable transformation of the water sector in the face of growing environmental and socio-economic challenges. The methodology is based on a systematic analysis of policy documents, regulatory frameworks, and ESG standards applicable to the water sector at both national (Romania) and EU levels. This study also investigates investment strategies and their alignment with the EU Taxonomy for Sustainable Activities, enabling a comparative perspective on implementation, gaps and strengths. Findings reveal that while ESG principles are increasingly recognized across Europe, their implementation remains uneven (particularly in Romania) due to unclear standards, limited funding mechanisms, and fragmented policy coordination. ESG integration shows clear potential to foster innovation, improve governance transparency, and support long-term resilience in the water sector. These results underline the need for coherent, integrated policies and stronger institutional coordination to ensure consistent ESG adoption across Member States. Policymakers should prioritize the development of clear guidelines and supportive funding instruments to accelerate sustainable outcomes. The originality of our study lies in its comparative approach, offering an in-depth analysis of ESG integration in the water sector across different governance contexts. It provides valuable insights for advancing policy coherence, investment alignment, and sustainable water resource management at both national and European levels. Full article

Urban decarbonisation requires governance models that overcome the fragmentation and rigidity of traditional urban planning. This article presents a systemic and digital framework for managing urban decarbonisation portfolios aligned with the EU Mission for Climate-Neutral and Smart Cities. Grounded in systems thinking and portfolio theory, this study develops an analytical taxonomy and an interactive digital tool to support strategic coordination, multistakeholder collaboration, and adaptive decision-making. The framework is empirically validated through the case of Madrid’s Climate City Contract, demonstrating its functionality and transferability. Using a mixed-method approach—combining co-creation workshops, interviews, document analysis, and iterative prototyping—this research maps interdependencies among projects, actors, and levers of change. The digital tool enables real-time visualisation of collaboration patterns, gaps, and synergies, enhancing strategic foresight and coordination capacity. Findings reveal that 75% of initiatives in Madrid’s CCC address climate adaptation, 80.36% are linked to knowledge generation, and key anchor projects serve as integrative hubs within the portfolio. This study concludes that the portfolio approach strengthens systemic innovation and reflexive governance by integrating digital infrastructures with collaborative planning processes. While challenges persist—including data integration, institutional capacity, and political dynamics—this research offers a replicable methodology for embedding mission-oriented strategies into urban governance. The digital portfolio emerges as a complementary governance tool that enhances transparency, organisational learning, and alignment across governance levels. Full article

The United Kingdom has long been a frontrunner in green finance, establishing programs like the Green Finance Institute to promote corporate engagement in sustainable initiatives. The Green Finance Strategy, enacted in 2019, aligns UK financial procedures with international standards, including the EU taxonomy for sustainable Activities. The study examined how sustainable finance enhances the corporate reputation of the firms listed on the London Stock Exchange. A purposive sampling yielded 17 years of data from 143 non-financial companies from the Thomson Reuters Eikon DataStream between 2007 and 2023. In dealing with the issue of endogeneity and auto-serial correlation, the Generalized Methods of Movement (GMM) was employed to provide reliable and unbiased estimation results. The study revealed a positive impact of green bond issues, environmental expenditures, and policies for emission reduction on corporate reputation. The moderating relationship between green bond issues, environmental expenditures, and board diversity revealed a positive and significant relationship with corporate reputation. Managers should ensure that their endorsed activities gain public recognition and align with sustainability goals, particularly by emphasizing the issuance of green bonds in their financing strategy. They should also collaborate with environmental experts and stakeholders to ensure that the outcomes of funded projects are evaluated in line with international ESG standards. Full article

Alternaria is a large genus of fungi comprising approximately 400 species, currently classified into 29 sections. These fungi exhibit a cosmopolitan distribution, thriving in both natural and human-impacted environments with saprophytic, endophytic, and parasitic lifestyles. As part of our ongoing studies on fungi associated with wetland plants in the families Cyperaceae and Juncaceae across various regions of Iran, we isolated 21 fungal strains displaying morphological traits of Alternaria. Multigene phylogenetic analysis and morphological examination of eight selected strains confirmed their placement within Alternaria with strong support. These isolates formed a basal clade distinct from the 29 previously recognized sections and six monotypic lineages, leading to the establishment of a new section, Alternaria section Iraniana, to accommodate them. Furthermore, two monophyletic lineages within this section were identified, representing two new species, A. avrinica and A. iraniana, which are described and illustrated in this study. The new section is distinguished by long, semi-macronematous to macronematous conidiophores with multiple geniculate and sympodial proliferations, as well as solitary, non-beaked conidia that have only transverse eu-septa to pseudo-septa. The newly described species are differentiated based on conidiophore and conidial characteristics and nucleotide sequence comparisons of genomic regions. These results contribute to a better understanding of the distribution and host range of Alternaria species, while highlighting the importance of ongoing research into fungal taxonomy and biodiversity in Iran, a region rich in potential for the discovery of new fungal species. Full article

The purpose of this article is to investigate the development of sustainable business models (SBMs) of renewable energy companies. To assess the degree of alignment with the European Union Taxonomy for sustainable activities (Regulation 2020/852), the European Green Deal, and the Sustainable Development Goals of five renewable energy companies—Ørsted, Engie, Vattenfall, Iberdrola, and Enel—we have used their sustainability reports from 2023. We have analyzed how each company contributes to the EU climate targets and strategy to achieve a 55% reduction in greenhouse gas emissions by 2030 and net zero by 2050. The results showed the challenges faced by each company in switching from traditional fossil fuel models to renewable models. Due to regulatory constraints and different organizational structures, each company has adopted a specific SBM with respect to power generation and the green transition. The advantages and disadvantages of these SBMs were identified and described comparatively to help regulators, policymakers, and industry associations improve sustainability reporting for the energy sector. Full article

The EU taxonomy defines criteria for economic activities committed to a net zero emission by 2050, and other environmental goals. Its overall goal is to direct investments to economic activities aligned with the European Green Deal and, thereby, classified as sustainable. For industrial organizations, there is an urgent need to develop adaptive capabilities to meet the requirements set by the new taxonomy. The present scoping review contributes by analyzing academic publications on this topic through the lens of a complex science and systems approach. It analyzes academic publications on the EU taxonomy, related to industrial organizations and their development of socio-technical systems. At the initial stage, 526 scientific publications were retrieved from three web repositories (Scopus, World of Science, and Scholar). Only eight publications matched the selection criteria and constitute the data of this study. Results indicate that there is a lack of holistic perspectives and an unbalanced system response to the EU taxonomy. Adopting a systems approach can help industrial organizations navigate the intricate dynamics of a sustainable transition, striking a balance between adhering to the EU taxonomy and maintaining market competitiveness. The findings emphasize the importance of trans-disciplinary approaches and the need for agile and adaptive ways of learning inside industrial organizations. Full article

This study addresses the critical need for improved sustainability reporting in the construction sector, focusing on the integration of Life Cycle Sustainability Assessment (LCSA) indicators to enhance reporting quality and promote standardization. The increasing regulatory pressure from the European Commission, particularly in sustainability reporting, has intensified the demand for corporate transparency. Despite these efforts, many companies still face challenges in implementing robust sustainability performance measures. This research employs a systematic literature review alongside the case studies of three leading German construction companies to critically assess the current reporting practices and explore the integration potential of LCSA indicators. The findings highlight a significant gap between the existing sustainability disclosures and LCSA indicators, with only 7–19% of the assessed indicators being integrated into the current reporting practices. Although some consistency in reporting themes and qualitative disclosures is evident, the misalignment with LCSA indicators underscores the need for further integration of standardized, life cycle-based metrics. This study concludes that collaborative efforts among companies, policymakers, and LCSA researchers are required to bridge this gap, ensuring the adoption of the existing, scientifically robust indicators that enhance the precision, comparability, and transparency of sustainability reporting in the construction sector. Full article

Regulation (EU) 2020/852 of the European Parliament, also known as the Taxonomy Regulation, facilitates environmentally sustainable investments. It is part of the concept of the European Green Deal and a ‘tool’ for financial institutions, enterprises, and investors, facilitating the assessment of the environmental impact of a particular project. The Regulation contains the criteria an activity must meet to be considered environmentally sustainable. The role of the Taxonomy Regulation is to enable the flow of public and private capital towards ecological and sustainable activities. The document does not need to be implemented into the legal order of individual EU member-states, which results in its direct application. The main financial instruments enabling the achievement of the goals of the Taxonomy Regulation may be green bonds and other forms of capital raising by entrepreneurs and forest ownership structures. The assumption of the Regulation is to achieve the principles of sustainable environmental activity when spending funds obtained from private investors. It is an issue of key significance to identify the areas of management and financial accounting in the operational activities of forest enterprises that can be qualified for the Taxonomy Regulation. Forestry activities, including the processes mentioned therein, the objectives of the New EU Forest Strategy, and the LULUCF Regulation, are to play an essential role in reducing greenhouse gas emissions. The role of forestry in the supply chain in its broad sense is also considered. Forestry and forest management can receive capital for sustainable development due to the threat resulting from exclusions that strengthen the protective function of the forest (the protection of biodiversity). These processes will occur at the expense of production and numerous social functions. Full article

The variety of hazards with a potential impact on cultural heritage requires a multidisciplinary approach and a preliminary overview of the existing methods for risk assessment in order to define a comprehensive hazard taxonomy. The starting point of the research thus aims to build a multidisciplinary framework to support the risk assessment process according to the classification of cultural heritage based on the harmonization of European vocabularies’ definitions and protocols. To collect the necessary information, such as hazard classification, indicators, indices and thresholds, a series of methodologies was adopted: analysis of the main international protocols and the EU Research projects related to risk assessment in cultural heritage, expert-based knowledge and a systematic literature review. The research aims to fill a gap in the field of quantitative and indicator-based risk assessment that does not present a unique and all-encompassing framework capable of collecting the main natural and anthropic risks along with the related taxonomy in a single repository. The framework has been set up to be consulted by researchers, professionals and public administrations to support the evaluation process of potential risks on tangible outdoor heritage enabling users to incrementally add exposure and vulnerability data for each specific risk. Full article

Removing impurities that occur in landfill gas, from sulphur and silicon compounds, is crucial for the energetic use of biogas in a cogeneration unit for energy purposes. The aim of this study was to analyse the shaped activated carbon, examining its structure and elemental composition as part of the biogas purification. The qualitative study of the purified landfill gas performed in this study showed a significant overshoot of hydrogen sulphide at 304.1 ppm with respect to the gas engine manufacturer’s requirements, while the calculated hydrogen sulphide reduction efficiency was 24.58%. Examination of the surface of the spent carbon and its pores with a scanning microscope revealed a high level of clotting by sulphur compounds, which prevents proper reduction of this compound and reduces the efficiency of the treatment plant. Replacement of the activated carbon bed with a new one showed a hydrogen sulphide value of 7.5 ppm in the purified gas and a calculated reduction efficiency of 97.9%. The results of the study confirmed that continuous monitoring of the quality of the purified gas is necessary to control the adsorption properties of the activated carbon and can be used for the operation of gas engines in cogeneration units. The landfill gas treatment method described in this paper constitutes an environmentally sustainable project within the meaning of the EU regulation on the establishment of a framework to promote and facilitate this type of investment in terms of its financing and operation. The topic of the work fits into three key areas of broad research and implementation activities. The first, technological, is the transition to a low-carbon, sustainable and resource-efficient closed-loop economy; the second, environmental, pollution prevention and control. The third area is economics and finance in terms of making financial products available designed to reduce climate change and reporting on these activities. Full article

This study addresses the current and future mandatory reporting on taxonomy alignment for companies within the EU, examining the practical applicability of criteria outlined in the Climate Delegated Act. Focusing on the electrical manufacturing industry through a case study, a five-step method was developed to assess the usability of the sector-specific criteria. The results highlight the need for enhanced usability across all criteria and offer key recommendations for policy development. Particularly, the substantial contribution criteria for climate change mitigation relating to the “manufacture of other low-carbon technologies” and “data-driven solutions for GHG emissions reductions” were found to be impaired by usability issues. These results emphasize the relevance of investigating the activities assessed in this study when policymakers revise the current criteria. Finally, the study highlights the necessity for future implementation of assessments to prevent usability issues and provide a holistic picture of the status quo of the current EU taxonomy criteria. Full article

The relationship between non-financial reporting quality (NFRQ) and various company-level factors has been studied extensively, considering the mandatory requirements applicable under the Non-Financial Reporting Directive 2014/95/EU (NFRD) of the European Union. The purpose of this research is to systematize the results of previous published studies on the relationship between NFRQ and company size, financial performance, corporate governance, market performance, and sustainability performance, under a mandatory regime. Our study contributes to the literature by proposing a taxonomy of company-level factors grouped into five categories. We analyze the post-2017 period, focusing on the application of NFRD in the European Union. By applying systematic inclusion and exclusion criteria to a population of 618 articles from Scopus, we obtain a sample of fifteen articles that are subject to an in-depth analysis of correlation matrices. The systematic review resorts to the vote counting methodology to assess the existence and strength of relationships between the NFRQ and company-level factors, based on correlation coefficients. The summarized results indicate that company size, corporate governance, and sustainability performance are positive factors of NFRQ. Regarding corporate governance, we find that board independence, board size, foreign ownership, gender diversity, corporate governance quality, the existence of a sustainability committee, and sustainability-linked remuneration positively influence NFRQ. Our findings emphasize the need to explicitly consider the role of corporate governance and sustainability performance in improving NFRQ while transitioning to improved corporate sustainability reporting under the new Corporate Sustainability Reporting Directive 2022/2464 (CSRD). Our study has implications for academics who seek to engage in empirical research on various factors with positive or negative influence on sustainability reporting, throughout the transition from the NFRD to the CSRD. Policymakers may find our study useful in addressing specific areas of sustainability reporting that have a negative impact on corporate transparency, while practitioners may obtain valuable information on the challenges of transitioning to sustainability reporting and the implementation of mandatory assurance. Full article

Molecular DNA barcoding combined with botanical taxonomy can be used for the identification and conservation of collected Greek orchids used for salep production as well as in the regulation of fair salep trade. A modified CTAB protocol was used for DNA extraction, amplification of barcoding regions (ITS, matK, rbcL, trnH-psbA), and sequencing. Sequencing data were assembled using Bioedit software, and the BLAST algorithm was used on the NCBI database for species identification at the genus level. Molecular barcoding data based on genetic similarity identification was in full coherence with taxonomic classification based on morphological data. The combination of ITS and matK exhibited a greater capacity to identify a species among the Greek salep samples. Out of the 53 samples examined, 52.9% were classified as Dactylorhiza spp. and 33.3% as Anacamptis spp., whereas only 6 samples were identified as Orchis spp. (11.8%). Given that a superior-quality salep beverage comes from tubers of the latter, the number of samples classified as such in northwestern Greece is unexpectedly low. A database of 53 original reference sequences from wild-growing samples of Greek origin was generated, providing a valuable resource for the identification of other salep samples from different regions. The DNA barcoding results unveiled that salep samples from northwestern Greece are related to nine members of four different genera of Orchidaceae. All species are nationally protected and covered by the CITES convention, while many of these orchids are included in the EU Directive 92/43/EEC appendix as “Other Important Species”. Thus, expedited coordinated management actions are needed to ensure their survival in the future. Full article

The deployment of automated vehicles (AVs) has the potential to disrupt and fundamentally transform urban transportation. As their implementation becomes imminent on cities’ streets, it is of great concern that no comprehensive strategies have been formulated to effectively manage and mitigate their potential negative impacts, particularly with respect to the components of the do no significant harm (DNSH) framework recently introduced in the EU taxonomy. The methodology employed comprises three steps: (i) An extensive literature review on the impact of AVs on the DNSH components; (ii) exploration of designing a coherent pro-active vision by integrating measures identified in the literature as key elements to mitigate the harm; and (iii) an interdisciplinary focus group (FG) to verify whether the impacts of AVs and potential mitigation measures for Bucharest are similar to those identified by the literature and integrated into the pro-active vision. The results suggest that while there are commonalities, variations exist in focus and perspective, underscoring the necessity of examining the mitigation measures encompassed in the vision through additional focus groups conducted in different cities. Full article