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Amid the global economic crisis due to COVID-19, consumer interest in CSR reports of global corporations has surged. CEO messages within these reports are crucial during such crises. This study aims to understand CEOs' perceptions of key CSR issues and corporate strategies during global crises. Utilizing topic modeling, CEO messages from Fortune Global's top 100 companies are analyzed before and after COVID-19. Compared to previous periods, social and environmental issues like climate change are more prominent. Key strategies include sustainable management development, risk management, and competitive advantage. This study offers insights into the importance of CSR reporting as a communication tool for managing stakeholders during crises. With COVID-19's global impact, understanding changes in global companies and comparing pre-crisis conditions contributes significantly to the literature. [ABSTRACT FROM AUTHOR]

Sustainability consciousness (SC) is a crucial determinant for the successful execution of sustainability initiatives. The changing of citizens' knowledge, attitudes, and behaviors is an essential component in attaining sustainable development (SD). Ensuring a sustainable future hinges on cultivating a durable sense of awareness among citizens. The aim of this article is to present a systematic literature review (SLR) on SC and to reveal the research trends and future perspectives. The data were obtained from the Web of Science (WoS) database and the data analysis of 49 articles selected based on determined criteria was carried out with two approaches: bibliometric and content analysis. The analysis reveals that publications pertaining to the topic of SC have emerged mainly within the past decade, with a maximum annual publication count of nine. The analyzed publications were categorized into four primary themes: (1) SC through education for sustainable development (ESD), (2) SC of consumers, (3) SC in business, and (4) measurement tools for SC. Education and educational research emerged as the primary field of study, with students being selected as the focus of research. However, research has indicated that even among children who receive SC education, there may be a decline in SC levels over a period. The attainment of the United Nations' Sustainable Development Goals (SDGs) necessitates a society characterized by a high level of SC. The scope of SC should extend beyond educational institutions to encompass broader societal contexts, including corporations and professional environments. The findings of this study demonstrate significant deficiencies in the existing literature on SC and emphasize the significance of SC in attaining the UN SDGs. [ABSTRACT FROM AUTHOR]

In the face of climate change (CC), "business as usual" is futile. The increased frequency and intensity of extreme weather events (e.g., hurricanes, floods, droughts, and heatwaves) have hurt lives, displaced communities, destroyed logistics networks, disrupted the flow of goods and services, and caused delays, capacity failures, and immense costs. This study presents a strategic approach we term "Climate-Change Resilient, Sustainable Supply Chain Risk Management" (CCR-SSCRM) to address CC risks in supply chain management (SCM) pervading today's business world. This approach ensures supply chain sustainability by balancing the quadruple bottom line pillars of economy, environment, society, and culture. A sustainable supply chain analytics perspective was employed to support these goals, along with a systematic literature network analysis of 699 publications (2003–2022) from the SCOPUS database. The analysis revealed a growing interest in CC and supply chain risk management, emphasizing the need for CCR-SSCRM as a theoretical guiding framework. The findings and recommendations may help to guide researchers, policymakers, and businesses. We provide insights on constructing and managing sustainable SCs that account for the accelerating impacts of CC, emphasizing the importance of a proactive and comprehensive approach to supply chain risk management in the face of CC. We then offer directions for future research on CCR-SSCRM and conclude by underlining the urgency of interdisciplinary collaboration and integration of climate considerations into SCM for enhanced resilience and sustainability. [ABSTRACT FROM AUTHOR]

This study presents the results of sustainability reporting investigations in the context of the COVID-19 pandemic. It is based on a content analysis of 297 reports published by 161 companies operating in Poland in the 2020–2021 period. This study covers specific disclosures on the impact of the pandemic on economic conditions and business activity of companies, corporate environmental performance, the safety and well-being of employees, and companies' community and stakeholder engagement. Moreover, an analysis is conducted of disclosures on changes in business strategies and environmental activities undertaken to respond to the pandemic, initiatives improving the safety and well-being of employees, and companies' social involvement during the COVID-19 crisis. Our study demonstrates that ensuring the safety and well-being of employees was the highest priority in the analyzed sustainability reports. Furthermore, the investigated companies exerted considerable efforts to harmonize adverse economic challenges created by the pandemic with altruistic actions manifested in active and wide-ranging social involvement addressed to local communities and primary stakeholders during the period under analysis. We believe that our study offers intriguing insights into disclosures on sustainability issues during the COVID-19 pandemic and addresses the call for research on the sustainability initiatives that emerged during that time to help companies remain resilient and sustainable. [ABSTRACT FROM AUTHOR]

This paper presents a sliding mode control (SMC) for the "full-bridge Buck inverter–DC motor" system when a photovoltaic (PV) panel is considered as the power supply. The control executes the trajectory tracking task related to the angular velocity of the DC motor shaft without the need for electromechanical sensors. The proposed control is validated through realistic simulation results via Matlab-Simulink. In this regard, the system is constructed by using the electronic components of the specialized power systems library of Simscape. The results of the following four case studies are presented: (i) The performance of the closed-loop system considering two desired angular velocity profiles and three different incident solar irradiance shapes on the PV panel. (ii) An analysis associated with the primary energy source. (iii) A comparison of the proposed SMC versus a passive control. (iv) A study of the current ripple and its relationship with the execution of the tracking control task on the angular velocity. [ABSTRACT FROM AUTHOR]

Globally, a growing number of stakeholders recognise that sustainability determines success on multiple levels. Therefore, asset managers in developing and emerging countries increasingly focus on sustainable investment opportunities. While institutional investors largely centred on governance considerations pre-2020, the Coronavirus pandemic highlighted substantial social and environmental concerns at companies worldwide. As South Africa is the most unequal country globally according to the World Bank, decisions made by local institutional investors can have significant implications for individuals and environments where capital is invested. The objectives of this study were hence to analyse the sustainability themes on which South African asset managers focused in their stewardship reports and to explore the Sustainable Development Goals (SDGs) that they addressed through their investment mandates. A content analysis was performed on stewardship reports that were published in 2020 and 2021 to consider the impact of the Coronavirus pandemic. The findings indicate that prioritised sustainability themes include climate action, infrastructure development and social considerations. The considered asset managers accordingly focused on addressing climate action (SDG 13), decent work and economic growth (SDG 8), and affordable and clean energy (SDG 7). Promising investment opportunities in companies that address key social issues, including the health and well-being of society (SDG 3) and broadening access to quality education (SDG 4) were also highlighted. The leaders of local investee companies are thus encouraged to ensure concise, transparent reporting on these material matters to enhance communication and engagement with institutional investors and other key stakeholders. This study offers a novel perspective on sustainable thematic investing in a highly unequal society. [ABSTRACT FROM AUTHOR]

This study examines the relationship between corporate social responsibility (CSR) and firm performance in the MENA region before and after COVID-19. It also seeks to understand how earnings management moderates that relationship. The final study sample consisted of 661 firm-year observations from 2007 to 2021. This study employed the random effect estimation (RE) method to examine the relationships and used GMM regression for robustness to investigate the results' consistency. The RE findings demonstrate that environmental, social, and governance (ESG) scores have a favorable impact on return on assets (ROA), even after adjusting for COVID-19. Regarding the moderating effect of EM, the outcome shows that CSR has an insignificant positive impact on financial performance. However, the results demonstrate that ESG has little impact on ROE. Additionally, the findings show a strong positive link between ESG and Tobin's Q. This study provides policymakers, board directors, and managers with a set of recommendations that are relevant to the context by enabling a better understanding of how managers react to CSR disclosure and the impact of minimizing earnings manipulation on firm performance. [ABSTRACT FROM AUTHOR]

The paper is devoted to building up a comprehensive model of the relationship between corporate social responsibility (CSR) and sustainability practices based on the analysis of their main predictors to ease the process of managing CSR and sustainability activities and provide practical recommendations for businesses regarding successful realization of their business, social and sustainable development goals. Currently, businesses integrate corporate social responsibility (CSR) and sustainability practices into their strategies to enable the fulfillment of sustainability goals and gain competitive advantages. Therefore, to achieve the aim of the study, a systematic review methodology was used in six stages: (1) defining the benchmarks; (2) extraction of papers from the two most cited databases: Web of Science and Scopus; (3) Manual content analysis of all extracted papers; (4) Identification of the dominant categories of this research topic; (5) The development of a comprehensive model of the relationship between CSR and sustainability, and(6) Discussion and control of obtained results and provision of recommendations for future studies. The model suggested is seen as a roadmap for organizations in different sectors of the economy and includes a variety of determinants that were divided into two groups depending on their relevance to an organization: the components of human and social capital, the technical characteristics of an organization and financial dimensions, and the outside business environment, which is determined by the political system and the level of corruption. [ABSTRACT FROM AUTHOR]

In a global context in which obtaining new energy sources is of paramount importance, the production of biodiesel from plant crops is a potentially viable alternative to the use of fossil fuels. Among the species used to produce the raw material for biodiesel, Jatropha curcas L. (JCL) has enjoyed increased popularity in recent years, due partly to its ability to grow in degraded zones and under arid and semi-arid conditions. The present study evaluates the potential for JCL production under irrigation with non-conventional water resources in abandoned agricultural soils of the island of Fuerteventura (Canary Islands, Spain), which is one of the most arid parts of the European Union. JCL growth and productivity are compared during the first 39 months of cultivation in two soil types (clay-loam and sandy-loam) and with two irrigation water qualities: recycled urban wastewater (RWW) and desalinated brackish water (DBW). The results indicate that JCL growth (in terms of plant height and stem diameter) was significantly influenced both by soil type and water quality, with better development observed in the sandy-loam soil under RWW irrigation. Productivity, measured as cumulative seed production, was not affected by soil type but was affected by water quality. Production under RWW irrigation was approximately seven times greater than with DBW (mean ~2142 vs. 322 kg·ha-1). The higher nutrient content, especially P, K and Mg, and lower B content of the RWW were found to be key factors in the greater productivity observed under irrigation with this type of water. [ABSTRACT FROM AUTHOR]

Corporate Social Responsibility (CSR) has been an articulated practice for over 7 decades. Still, most corporations lack an integrated framework to develop a strategic, balanced, and effective approach to achieving excellence in CSR. Considering the world's critical situation during the COVID-19 pandemic, such a framework is even more crucial now. We suggest subsuming CRS categories under Sustainable Development Goals (SDGs) be used and that they subsume CSR categories since SDGs are a comprehensive agenda designed for the whole planet. This study presents a new CSR drivers model and a novel comprehensive CSR model. Then, it highlights the advantages of integrating CSR and SDGs in a new framework. The proposed framework benefits from both CSR and SDGs, addresses current and future needs, and offers a better roadmap with more measurable outcomes. [ABSTRACT FROM AUTHOR]

Experimental work is an important component of science subjects at all educational levels. The implication of green chemistry ideas indicated the need for optimization of traditional experimental work by implementing green chemistry principles to promote sustainable development. The aim of the study is to present findings from a systematic literature review on the use of experimental work in science education from green chemistry perspectives in the literature from 1995 to 2020. Thus, three electronic databases were reviewed following the Preferred Reporting Items for Systematic Reviews (PRISMA) guidelines. The literature search identified a total of 1199 papers from Web of Science (N = 419), Scopus (N = 578), and Education Resources Information Center (ERIC) (N = 202). After applying inclusion/exclusion criteria, 263 papers were obtained and then analyzed in further detail. The findings highlighted trends in the integration of green chemistry principles into experimental work from primary to tertiary education levels and identified a literature gap, as well as the challenges and the possibilities for future development. The review outlined various opportunities for active learning within experimental work from green chemistry perspectives using a range of methods, with a particular focus on practical, hands-on, and laboratory activities. [ABSTRACT FROM AUTHOR]

Identifying contributing factors of potential recharge zones is essential for sustainable groundwater resources management in arid regions. In this study, a data matrix with 66 observations of climatic, hydrogeological, morphological, and land use variables was analyzed. The dominant factors in groundwater recharge process and potential recharge zones were evaluated using K-means clustering, principal component analysis (PCA), and geostatistical analysis. The study highlights the importance of multivariate methods coupled with geospatial analysis to identify the main factors contributing to recharge processes and delineate potential groundwater recharge areas. Potential recharge zones were defined into cluster 1 and cluster 3; these were classified as low potential for recharge. Cluster 2 was classified with high potential for groundwater recharge. Cluster 1 is located on a flat land surface with nearby faults and it is mostly composed of ignimbrites and volcanic rocks of low hydraulic conductivity (K). Cluster 2 is located on a flat lowland agricultural area, and it is mainly composed of alluvium that contributes to a higher hydraulic conductivity. Cluster 3 is located on steep slopes with nearby faults and is formed of rhyolite and ignimbrite with interbedded layers of volcanic rocks of low hydraulic conductivity. PCA disclosed that groundwater recharge processes are controlled by geology, K, temperature, precipitation, potential evapotranspiration (PET), humidity, and land use. Infiltration processes are restricted by low hydraulic conductivity, as well as ignimbrites and volcanic rocks of low porosity. This study demonstrates that given the climatic and geological conditions found in the Sierra de San Miguelito Volcanic Complex (SSMVC), this region is not working optimally as a water recharge zone towards the deep aquifer of the San Luis Potosí Valley (SLPV). This methodology will be useful for water resource managers to develop strategies to identify and define priority recharge areas with greater certainty. [ABSTRACT FROM AUTHOR]

COVID-19 lockdown measures have largely been effective in curtailing the spread of the disease. Yet, its other effects have been profound and pervasive, exposing gender inequalities, reducing psychological sustainability, and causing economic hardship. Entrepreneurship, with its potential for effecting social good and sustainable economic development, has too been changed with studies finding a drop in entrepreneurship during the crisis. Yet, it is unknown how entrepreneurship may change after COVID-19 and lockdown measures are eased. We study changes in attitudes toward entrepreneurship by testing two samples of Singaporean undergraduates before the implementation (N = 242) and after the easing (N = 280) of lockdown measures. In doing so, we contribute to research about attitudes toward entrepreneurship, often side-lined in Theory of Planned Behaviour entrepreneurship studies which tend to focus instead on entrepreneurship intentions. Our findings indicate that opportunity-motivated, or pull, entrepreneurship may have become more positive after lockdown measures are eased. Next, women hold stronger beliefs in entrepreneurship's capacity to fulfil agentic-type goals (e.g., power, achievement). For both genders, the extent to which entrepreneurship can achieve prosocial, communal-type goals is a key post-lockdown determinant of positive attitudes to entrepreneurship. Our findings provide clues into what to expect regarding post-lockdown entrepreneurship, and bears practical implications for entrepreneurship educators and policymakers. [ABSTRACT FROM AUTHOR]

The study examined the role of perceived CSR in deriving customer loyalty by exploring direct and mediated effects of corporate reputation and customer satisfaction in Pakistan's food chains. The data were collected through a survey method from 322 customers of McDonald's in Pakistan during October 2019 and January 2020. The collected information was then analyzed through the Partial Least Square Structural Equation Modeling (PLS-SEM) technique to test the hypothesized relationships. The results revealed a significant positive impact of perceived CSR on customer loyalty, corporate reputation, and customer satisfaction. Further, customer satisfaction and corporate reputation appeared to mediate the relationship between perceived CSR and customer loyalty. [ABSTRACT FROM AUTHOR]

Social distancing, shutdown, and lockdown policies have recently been implemented worldwide to help slow the spread of the Coronavirus disease 2019 (COVID-19), which has caused economic, social, and cultural crises on a global scale. To help create safe communities, we aimed to analyze the factors affecting the public's anxiety and efficacy to overcome crises. The results show that efficacy is associated with sex, education, central government support, the public hygiene environment, and public hygiene behaviors. Anxiety was shown to have a negative relationship with central government support, a positive relationship with civilian support, and a negative relationship with efficacy. For a country to prevent the spread of a novel infectious disease, alleviate the anxiety of the population, and construct a safe community in the midst of a global pandemic, active central government support and response, protection of vulnerable populations, publicization of policies, and crisis management communication are essential. In particular, identifying an evidence-based method to understand and address the psychological and social influences of COVID-19, such as excessive fear and discrimination, providing insight into risk factors associated with future society for policy makers, and establishing potential and sustainable public health communication strategies are of paramount importance. [ABSTRACT FROM AUTHOR]

Peppers are cultivated in almost all provinces in Turkey, making up approximately 7% of the world's production. In this study, the effects of pre-harvest cytokinin application on the postharvest physiology of pepper (Capsicum annuum L.) fruits (cv. Akra and Melek F1) grown in ecological conditions in Turkey (Van, eastern Turkey) were investigated. During the growing period, organic cytokinin(nytrozine) at two concentrations (50 and 100 ppm doses) was applied by spraying. Peppers were harvested in green maturity and then stored at 12 °C for 28 days. Changes in color, respiration rate, exogenous ethylene amount, antioxidative enzyme analysis (SOD, CAT and APX), lipid peroxidation, total phenolic content (TP) and antioxidant activity (AA) were determined just after the harvest and then at the 7th, 14th, 24th and 28th days. L* values for both varieties and the control sample had fluctuations during storage, and they slightly decreased after 28 days, except for the end value of cv. Melek F1 with a 50 ppm addition. In terms of respiration rate values, the difference between applications was found to be statistically significant, except for the 14th and 24th days of storage, for cv. Akra F1; and the 0th and 28th days for cv. Melek F1, respectively. It was observed that cytokinin can delay aging in peppers of both cultivars stored for 28 days. As a result, as the used cytokinin has an organic origin, is not synthetic and does not have a negative effect on human health, it can be used safely and without a significant loss of quality characteristics for peppers. These applications have positive effects on in-package gas composition, antioxidative enzymes, lipid peroxidation, total phenolics and total antioxidant activity. [ABSTRACT FROM AUTHOR]

Solar photovoltaic (PV) is one of the prominent sustainable energy sources which shares a greater percentage of the energy generated from renewable resources. As the need for solar energy has risen tremendously in the last few decades, monitoring technologies have received considerable attention in relation to performance enhancement. Recently, the solar PV monitoring system has been integrated with a wireless platform that comprises data acquisition from various sensors and nodes through wireless data transmission. However, several issues could affect the performance of solar PV monitoring, such as large data management, signal interference, long-range data transmission, and security. Therefore, this paper comprehensively reviews the progress of several solar PV-based monitoring technologies focusing on various data processing modules and data transmission protocols. Each module and transmission protocol-based monitoring technology is investigated with regard to type, design, implementations, specifications, and limitations. The critical discussion and analysis are carried out with respect to configurations, parameters monitored, software, platform, achievements, and suggestions. Moreover, various key issues and challenges are explored to identify the existing research gaps. Finally, this review delivers selective proposals for future research works. All the highlighted insights of this review will hopefully lead to increased efforts toward the enhancement of the monitoring technologies in future sustainable solar PV applications. [ABSTRACT FROM AUTHOR]

The COVID-19 pandemic has had serious health, social and economic consequences. In this difficult context, companies are called upon to implement corporate social responsibility (CSR) activities to support society and the weakest individuals. This study examines how Spanish companies have supported society and vulnerable individuals through partnerships with non-governmental organizations (NGOs). In this regard, a multiple case study analysis based on 14 companies listed on the Madrid Stock Exchange that have created collaborations with different NGOs was conducted. The results show that these partnerships are mainly aimed at providing food, health, social and technological support to society and vulnerable individuals. To the best of our knowledge, this is the first study that examines the support provided by companies to society during the COVID-19 pandemic in the European context. [ABSTRACT FROM AUTHOR]

The debate over corporate objectives and how companies deal with amplified existing societal inequalities and vulnerabilities has received increasing attention in recent years, especially in the wake of the COVID-19 crisis. The pandemic encouraged companies and policy makers to consider ways to develop a more enabling institutional environment, not only to tackle the ongoing crisis but also to prepare for similar future tests. Against this backdrop, the purpose of this paper is to focus on the significance and effectiveness of ex ante corporate social responsibility (CSR) law approaches in tackling the challenges brought by the pandemic. We investigate the uniqueness of the sustainable development challenges in the era of the pandemic, and introduce "corporate social competence" as a compliance principle in response to the need for forward-looking approaches to risk management and strategic planning. We use two ex ante legislative approaches in company law, namely mandatory CSR policy and legally recognised inclusive business models, as examples to illuminate the contribution of company law to navigate the pandemic beyond philanthropic CSR actions. [ABSTRACT FROM AUTHOR]

The increasing interconnections of city services, the explosion of available urban data, and the need for multidisciplinary analysis and decision making for city sustainability require new technological solutions to cope with such complexity. Ontologies have become viable and effective tools to practitioners for developing applications requiring data and process interoperability, big data management, and automated reasoning on knowledge. We investigate how and to what extent ontologies have been used to support smart city services and we provide a comprehensive reference on what problems have been addressed and what has been achieved so far with ontology-based applications. To this purpose, we conducted a systematic literature review finalized to presenting the ontologies, and the methods and technological systems where ontologies play a relevant role in shaping current smart cities. Based on the result of the review process, we also propose a classification of the sub-domains of the city addressed by the ontologies we found, and the research issues that have been considered so far by the scientific community. We highlight those for which semantic technologies have been mostly demonstrated to be effective to enhance the smart city concept and, finally, discuss in more details about some open problems. [ABSTRACT FROM AUTHOR]

Academic literature has begun to be interested in the informational gaps between what companies say and do in relation to their financial performance and their commitment to society and the environment, identifying the use of self-protection and self-enhancement strategies before their interest groups. In this research, based on a statistical analysis of textual data and a correspondence analysis, the sentiment of the discourse that Spanish CEOs have held with their stakeholders regarding the operational and strategic decisions they made in the face of COVID-19 is analysed. The evidence shows that managers who promptly reported negative news regarding divestments, cutting expenses and destroying jobs, used the epidemic as justification. The leaders who combined these decisions with responsible actions—focused on the ethical and commercial sustainable dimensions—adopted an approach with a different degree of self-enhancement to value their responsible decisions. In contrast, optimistic CEOs, altruistically committed to society, opted for more personal, emotional, dynamic and constant channels and procedures, avoiding selfish attributions for their actions. [ABSTRACT FROM AUTHOR]

(1) Background: Early intervention professionals are involved in the reconceptualisation of their service due to the exceptional situation caused by the COVID-19 epidemic, within the family context and aware of the children's needs, with an impact on their emotional well-being to ensure sustainability. An analysis of their socio–emotional profile and training is increasingly needed to face their professional development effectively; (2) Methods: In this study, 209 early intervention professionals participated (n = 209), with an average age of 37.62 (±9.02). The following instruments were used: Satisfaction with Life Scale (SWLS), Wong Law Emotional Intelligence Scale (WLEIS-S) and the Utrecht Work Engagement Scale (UWES-9). The purpose of the study was to examine the relationship between early intervention (EI) and engagement as predictors of greater life satisfaction using Structural Equation Modelling (SEM). (3) Results: There exists a relationship between some dimensions of the instruments used (p < 0.01). The model obtained good structural validity (χ² = 3.264; Root Mean Square Error of Approximation (RMSEA) =.021; Goodness-of-Fit Index (GFI) = 0.991; Comparative Goodness of Fit Index (CFI) = 0.999; Incremental Fit Index (IFI) = 0.999). Subsequently, the results described above were verified through Bayesian statistics, thereby reinforcing the evidence provided; (4) Conclusions: Findings highlight the importance of providing professionals with emotional tools and strategies, from the educational context, in order to carry out their activity effectively and ensure the sustainability within the current situation, while remaining fully engaged. [ABSTRACT FROM AUTHOR]

Human Resource Management (HRM) has a potentially vital role to play in addressing the new challenges that companies have to face and in delivering initiatives in the framework of corporate sustainability. Our work attempts to shed light on the strategic role of High-Commitment Work Practices (HCWP) as a Corporate Sustainability (CS) partner and, more specifically, to analyze the implications of their integration on the competitiveness of the firm. With this purpose, we apply a qualitative methodology, using a single case study, to explore and explain why and how the interaction between HCWP and CS takes place. The results show how this interaction encourages the formulation and implementation of new socially responsible organizational initiatives that help the firm to improve its competitive position in the market through the development of employees' innovative behavior. HCWP integrate with CS initiatives when CS values form part of the mission and strategy of the firm. Also, HCWP support CS deployment, primarily in its internal dimension. In addition, our work reveals that cultural factors such as organizational values and management style, and structural factors like empowerment and teamwork must be jointly considered when adopting a CS strategy aimed at developing innovative behavior and competitive advantage. [ABSTRACT FROM AUTHOR]

Companies are fully aware of the importance of including the Sustainable Development Goals (SDGs) in their corporate social responsibility (CSR) strategies, and of the importance of ensuring that the information disclosed allows groups to be identified. The business contribution to the 2030 Agenda is of interest, as it entails an accurate representation of company identity and is congruent with its contribution to the 2030 Agenda. For it, a content analysis of the business communication of 69 Spanish companies with their stakeholders was carried out in order to identify the possible existence of impression management practices. The evidence obtained indicates that although certain companies have adopted strategies to legitimise their contribution through self-promoting information or terms that allow diverting attention from irresponsible behaviour, companies that show a commitment to the 2030 Agenda do not make use of the information disclosed to manage stakeholder perceptions. Theoretically, our research contributes to increasing current knowledge about corporate communication strategies related to non-financial information, and identifying strategies to legitimise and manage impressions in the information related to the SDGs initiatives. [ABSTRACT FROM AUTHOR]

The paper analyzes a case study of the impact of changing the nominal power ratio (NPR) on the efficiency of a PV (photovoltaic) system located in Poland. In the first stage of the research, the acceptable range of variability for NPR was determined based on simulation calculations, taking into account the parameters of PV modules, inverter, and climatic conditions. The second stage was verification tests for two acceptable extreme cases, carried out based on the analysis of detailed data from the monitoring of PV installations. The results of the verification tests for the two considered periods of operation of the PV system with the change of the NPR coefficient from 82% to 98% resulted in an increase in the annual energy yield by 446.2 kWh. On the other hand, higher relative values of generated energy were obtained only for the months with the lowest insolation in December and in January by 8.2 and 6.04 kWh/kWp, respectively. Higher oversizing of the PV generator (for NPR = 82%) also resulted in an increase by 6.4% in the frequency of operation of the PV inverter in the largest power range (2250–2500 W) and a decrease by 3.7% in the frequency in the lowest power range (0–250 W) for the whole year. [ABSTRACT FROM AUTHOR]