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High hopes have been pinned on digital agricultural (D4Ag) solutions to increase agricultural productivity and food security in Africa. Such solutions provide digitally enabled services to agricultural producers and other actors in agricultural value chains, such as mobile payments, supply chain management software, digital advisory services or e-commerce. Many D4Ag solutions are targeted directly at small-scale producers, in part to replace traditional intermediaries, such as e-extension or virtual markets for inputs and output. However, agricultural intermediaries, including extension agents, input dealers and output dealers, perform important functions in the African agriculture sector. D4Ag solutions that integrate intermediaries into their design could help improve rather than replace intermediaries’ service delivery while capitalizing on their networks and trust relationships to engage small-scale producers in digital service provision. At the same time, D4Ag solutions could offer safeguards that protect the interests of intermediaries’ clients against exploitation.

Die Berichterstattung europäischer Unternehmen steht gegenwärtig am Beginn großer Umbrüche. Getrieben werden diese v.a. durch neue Vorgaben zu einer verpflichtenden Nachhaltigkeitsberichterstattung, welche die Corporate Sustainability Reporting Directive (CSRD) in einem bisher nicht dagewesenen Umfang vorsieht. Aber auch auf internationaler Ebene führen die Arbeiten an den IFRS Sustainability Disclosure Standards (IFRS SDS) dazu, dass sich Umfang und Inhalt der Unternehmensberichterstattung in den nächsten Jahren massiv erweitern werden. Die hiervon betroffenen Unternehmen sind aufgefordert, die gesamte Gestaltung ihrer Unternehmensberichterstattung zu überdenken, um ein umfassenderes Bild ihrer Lage und Leistung zu vermitteln und dennoch zugleich dem Problem des Disclosure Overload vorzubeugen. Ein Ansatz, dies zu erreichen, liegt im Konzept des Integrated Reporting (IR) begründet. Der nachfolgende Beitrag stellt dar, wie dessen Schlüsselelement der Konnektivität bereits in den neuen Pflichten zur Nachhaltigkeitsberichterstattung integriert ist und warum dieses von der Praxis – schon im Eigeninteresse der berichtspflichtigen Unternehmen und ihrer Eigentümer – möglichst frühzeitig vorangetrieben werden sollte.

The IPCC stresses the importance of achieving net-zero CO2 emissions worldwide by 2050 and natural climate solutions, particularly carbon farming, can play a significant role in this goal. However, current markets do not account for environmental externalities, which creates a mismatch between individual costs and societal benefits. Payment systems linked to carbon farming practices could help bridge this gap. Research is essential to develop effective agricultural carbon markets, and this study focuses on the opportunities and challenges faced by smallholder farmers in these markets. The research examines four areas: agricultural markets as a funding source for carbon farming, payments for carbon sequestration, opportunities for smallholder farmers, and cost-effective monitoring and verification of carbon stocks. Further research is needed to monitor carbon sequestration accurately, reduce GHG emissions, and develop institutional arrangements to promote sustainable production methods in Africa.

A growing demand for higher-value agrifood products in Africa, driven in particular by the rapidly emerging urban middle class, will offer opportunities for the local food and beverage processing industry to generate revenue, create jobs and improve access to food on the continent. To be competitive, the industry will require efficient production methods that can generate a reliable supply of high-quality products. While the food industry in higher income countries has widely adopted power-driven machinery and automation technologies in their production, little is known about the level of mechanization and automation in African agroprocessing and even less about related impacts on employment levels. This study seeks to address this knowledge gap. To this end, a survey of 498 formal firms in the food and beverage manufacturing sector in four African countries (South Africa, Kenya, Nigeria and Ethiopia) was conducted. The findings show that all of the surveyed companies use power-driven machinery and around half also employ automation technologies. A number of factors could influence the adoption of automation, including firm size, labour costs, skills, infrastructure and access to machines and their spare parts. The results also suggest that automation is likely to change the nature of rather than replace jobs. To advance automation in the agroprocessing sector, governments should invest in tertiary education and training courses to strengthen in particular technical and soft skills, bring women into the technical professions, and develop social safety nets for lower-skilled workers who are more likely to be affected by job losses.

Promet 106, Beitrag 11, Mit der Novellierung des Deutschen Baugesetzbuchs im Jahr 2011 wurde die Klimaanpassung als wichtiger Belang in der Bauleitplanung verankert. Durch das geänderte Planrecht sind die gesetzlichen Möglichkeiten gegeben, die Klimaanpassung bei Planungsvorhaben auf allen Ebenen zu berücksichtigen. Um die Umsetzung stadtklimatischer Belange und der Klimaanpassung hinreichend berücksichtigen zu können, ist es notwendig, auf die Stadt bezogene entsprechende klimatische Bewertungen zu erarbeiten. Da man sich schon lange in Deutschland mit stadtklimatischen Untersuchungen befasst, ist es möglich, auf ein großes Knowhow zurückzugreifen: Seien dies Messungen oder Modelle, die es ermöglichen, flächendeckende klimatische Aussagen zu treffen und auch in Karten Planungshinweise auf allen Planungsebenen in Klimaanalysekarten darzustellen.

PurposeThis paper outlines the development of the principle of materiality in the European accounting framework, from the Modernization Directive (2003/51/EC) to the NFI Directive (2014/95/EU) and on to the proposals for a Corporate Sustainability Reporting (CSR) Directive (2021/0104 (COD)). The authors highlight how the requirements for corporate reporting in terms of sustainability matters have changed, underlining the main issues that require further attention by practitioners, researchers and legislators.Design/methodology/approachThis paper is based upon a historic analysis of European Union (EU) regulations in the field of non-financial and sustainability reporting and how these have changed over time. A conceptual comparison of different reporting concepts is presented, and changes in their relevance to the EU accounting framework are discussed as part of the historic analysis. Implications from corporate practice are derived from previous empirical findings from the EU Commission's consultations.FindingsThe proposed change from non-financial to sustainability reporting within the EU affects more than simply the terminology used. It implies that a different understanding is needed of both the purposes of company reporting on sustainability matters and the aims of carrying out such reporting. This change was driven by the need and desire to appropriately interpret the principle of materiality set forth in the NFI Directive. However, the recent redefinition in the shift within the EU Commission's proposals presents considerable challenges–and costs–in practice.Research limitations/implicationsFuture research on the conceptualization and operationalization of ecological and social materiality, as well as on the use of this information by different stakeholder groups, is necessary in order to (a) help companies that are applying the reporting requirements in practice, (b) support the increased harmonization of the reports published by these companies and (c) fully assess the costs and benefits associated with the increase in reporting requirements for these companies.Practical implicationsCompanies have to establish relevant reporting processes, systems and formats to fulfil the increasing number of reporting requirements.Originality/valueThis paper outlines the historic development of the principle of materiality regarding mandatory non-financial or sustainability reporting within the EU. It outlines a shift in rationales and political priorities as well as in implications for European companies that need to fulfil the reporting requirements. In consequence, it describes appropriate interpretations of this principle of materiality under current and upcoming legislation, enabling users to apply this principle more effectively.

Omphalocele is known to be associated with genetic anomalies like trisomy 13, 18 and Beckwith-Wiedemann syndrome, but not with Turner syndrome (TS). Our aim was to assess the incidence of omphalocele in fetuses with TS, the phenotype of this association with other anomalies, their karyotype and the fetal outcomes.Retrospective multicenter study of fetuses with confirmed diagnosis of TS. Data were extracted from a detailed questionnaire sent to specialists in prenatal ultrasound.680 fetuses with TS were included in this analysis. Incidence of small omphalocele in fetuses diagnosed ≥12 weeks was 3.1%. Including fetuses diagnosed before 12 weeks, it was 5.1%. 97.1% (34/35) of the affected fetuses had one or more associated anomalies including increased nuchal translucency (≥3 mm) and/or cystic hygroma (94.3%), hydrops/skin edema (71.1%) and cardiac anomalies (40%). The karyotype was 45,X in all fetuses. Fetal outcomes were poor with only 1 fetus born alive.TS with 45,X karyotype but not with X chromosome variants is associated with small omphalocele. Most of these fetuses have associated anomalies and a poor prognosis. Our data suggest an association of TS with omphalocele which is evident from the first trimester. This article is protected by copyright. All rights reserved.