The Directive 2014/95, in force in 2017, is the first European step that requires mandatory non-financial information to undertakings (all “public interest entities” with more than 500 employees). The regulation is concerning sustainability information as environmental, social and employee, human rights and anti-corruption and bribery matters and disclosure of diversity policy for board members. The study, in the strand of the regulation of accounting, part of the broader field of research into accounting regulation, contributes to the debate on the quality of regulation, in this specific case referred to sustainability disclosure. The regulation of sustainability matters is studied in literature broadly in a post-implementation phase and at national level. This research, instead, aims to analyse, through the causal chain of regulatory policy, in the ex-ante stage, the quality of the regulation and, at least, the usefulness of the normative pressure. The Oil & Gas sector is chosen as sample of the study, because it is one of the most advanced sectors in sustainability disclosure. The examination of the law, in terms of content requirements (what) and location of information (where), is the basis to apply the disclosure-scoring system, a partial form of content analysis, to the reports of the sample. The findings reveal a good level of completeness of non-financial information, however, there are some areas that have to be improved to reach the requests of the Directive. Results show also the presence of overlap between financial reports and sustainability ones. In conclusion, the regulation is useful to prompt undertakings to reflect on their reporting and so doing improve their sustainability approach.

In the empirical dimension, the authors' intention was to define the criteria that should be taken into account by universities to meet the requirements of sustainable university development - in terms of activities and reporting through the analysis of good practices developed by top Polish universities. The aim was also to select activities that, based on benchmarks, could be used by universities at every stage of implementing SDG goals. This is not an easy task, considering that for educational institutions the priority is the educational process, and the implementation of the principles of sustainable development is only possible through an intensive educational process combined with the application of knowledge in practice. This is a challenge for the university because it requires remodeling the current culture, changes in processes and the perception of certain cultural and social phenomena, and will involve a change in the teacher-student relationship, a change in the traditional education process to practice-based education, and will also require an interdisciplinary context. in the content provided. But this is precisely the challenge for outstanding educators. The authors compared three significant world rankings to which Polish universities also report. They collected information and data mainly regarding the activities undertaken by the reporting Polish universities in the area of ​​developing good practices. Many ideas and tips will enable the preparation of further material, which the authors plan to deepen with a detailed analysis of SD indicators.

Despite much published literature on the impacts of agriculture on water quality, knowledge gaps persist regarding which farming systems are of most concern for these relationships, which could help water resource planners better target water management efforts. This study addresses these subjects, seeking to understand how this relationship varies across different farming systems. We used data on water quality status in watersheds of an agricultural region in southern Portugal and crossed it with a map of farming systems for the same region provided by a previous study. By overlaying both data layers, we characterized the areal shares of the farming systems in the watersheds and inspected how these shares relate with water quality status through logistic regression. Results support that the impact of agriculture on water quality is mostly related with specific farming systems. We believe this type of information can be of high interest for agricultural planners and policymakers interested in meeting water quality standards, and we conclude by suggesting innovative policy options based on payments to farmers operating selected farming systems, as a cost-effective way to reconcile agricultural and environmental policy objectives.

The purpose of the present research was to analyze the available data on river restoration projects. As the framework of our study, we conducted a structured international survey. We asked selected entities and experts from among those responsible for river restoration in European countries about the details and costs of European Union river restoration projects. We examined 119 river restoration projects that were implemented in Europe between 1989 and 2016; some of the projects were still ongoing. We observed that the number of river restoration projects has been increasing since 1989, which expresses society’s growing interest in improving the quality of aquatic environments. We revealed that 56% of these European river restoration projects have been implemented by dedicated entities and stakeholders, not as part of any structured, larger-scale river restoration policy; this indicates that most European countries do not have integrated plans for river restoration. Our analysis showed that 52% of the projects analyzed have been designed and implemented without the participation of local stakeholders. It also showed that the budgets for river restoration projects did not differ significantly across various time horizons from 1981 to 2016. In our study, the average cost of restoring 1 ha of an average European river was 310 000 EUR (or 195 000 EUR if 4 outlying values are excluded). Considering these projects’ permanent assets and including their amortization, for European river systems, we calculated the average unit price of a river restoration’s value in terms of ecosystem meta-service to be 7 757 EUR · ha^-1 · year^-1 (4 875 EUR · ha^-1 · year^-1 if 4 outlying values were excluded).

This article discusses the implementation of the Water Framework Directive (WFD) in the Netherlands and intends to show how law and politics combine in river basin management. Initially, the implementation of the WFD in the Netherlands was approached as a technical and administrative issue, handled by water quality and ecology experts, but in 2003 this approach was broken open by the agricultural sector, who were worried about stricter regulation. Subsequently, the environmental objectives of the WFD were set as low as possible and they are not used in authorising individual projects. Yet, in 2015 of the European Court of Justice determined that the environmental objectives have binding effect and that Member States have to refuse authorisation for projects that endanger the achievement of these objectives. In the future, the European Court of Justice and national courts may force the Dutch government to change its approach. They may only do so because and as long as they enjoy sufficient social and political support and function relatively independently. The article concludes that, to understand river basin management fully, one has to open up the black box of water law and become a kind of water lawyer.

The European Union Water Framework Directive (2000/60/EC; WFD) aims to achieve a good ecological and chemical status of all bodies of surface water by 2027. The development of an integrated guidance on surface water chemical monitoring (e.g. WFD Guidance Document No. 7/19) has been transferred into national German law (Ordinance for the Protection of Surface Waters, OGewV). For the majority of compounds, this act requires a monthly sampling frequency to assess the chemical water quality status of a surface water body. To evaluate the representativeness of the sampling strategy under the OGewV, high-frequency online monitoring data is investigated under different sampling scenarios and compared with current, monthly grab sampling strategy. About 23 million data points were analyzed for this study, three chemical parameters (dissolved oxygen, nitrate-nitrogen, chloride concentration) and discharge data were selected from four catchment of different sizes ranging from 51391 km² to 84 km² (Elbe, Vereinigte Mulde, Neiße and two stations at Lockwitzbach). In this paper we proposed short-term online-monitoring (STOM) as a sampling alternative. STOM considers the placement of online sensors over a limited duration and return interval. In general we: (I) compare the results of conventional grab sampling with STOM, (II) investigate the different performance of STOM and grab sampling using discharge data as proxy for analyzing event-mobilized pollutants and (III) investigate the related uncertainties and costs of both sampling methods. Results show, that STOM outperforms grab sampling for parameters where minimum/maximum concentrations are required by law as the probability to catch a single extreme value is higher with STOM. Furthermore, parameters showing a pronounced diurnal pattern, like dissolved oxygen, are also captured considerably better. The performance of STOM showed no substantial improvements for parameters with small concentration variability, as nitrogen-nitrate The analysis of discharge events as a proxy parameter for event-mobilized pollutants proved that the probability of capturing samples during events is significantly increased by STOM.

The European Fish Index EFI+ is the only fish-based multimetric index for the assessment of the ecological status of running waters validated and thus applicable across the European Union. Metrics of the index rely on several attributes of the species present in the fish assemblage, irrespective of their native/alien status. The abundance of alien fish, together with other anthropogenic impacts, is one of the most important threats to the conservation of native fish and ecosystem health and is also an indicator of degraded stream conditions. Therefore, to improve the performance and utility of the EFI+ in regions with high incidence of alien species, the EFI+ was adapted to include the alien fish pressure by averaging the two original metrics with a new metric that reflects the number of alien species as well as the proportional abundance of alien individuals. The application of the adapted index (A-EFI+) is illustrated with data from several Iberian Mediterranean basins and showed similar or stronger correlations than the original EFI+ with anthropogenic pressure (land-use variables) and with other regional fish indices. EFI+ has been invaluable to intercalibrate fish indices across Europe and A-EFI+ is similar but explicitly includes the alien pressure, thus helping to provide a more comprehensive assessment of ecosystem health and to communicate it to society.

The COVID-19 virus is spread to the respiratory system by minute airborne particles in contrast to large particle fomite transmission. Yet, an often-repeated health directive during the COVID-19 pandemic was to improve handwashing to limit the spread of the virus. Persistent handwashing can aggravate obsessive-compulsive disorder (OCD), diminishing mental health. Given that handwashing is unlikely to control the spread of COVID-19, it is pertinent to determine if the directive for handwashing to eradicate the COVID-19 virus increased the incidence of OCD and, as such, promoted negative mental health. This scoping review of the parameter, “handwashing, mental health, COVID-19, OCD”, conducted during July 2023, searched six relevant databases. The result was that negative mental health related to increased handwashing was evident both for those already diagnosed with OCD and regarding new cases of OCD throughout the duration of the pandemic. The conclusion is that health officials should update details of their health directives as information becomes available during a pandemic and, concerning COVID-19, the directive to concentrate on handwashing should have been relaxed once it was known that spread of the virus by fomite transmission was improbable. This likely would have reduced the incidence of OCD and improved mental health.

The urbanisation phenomenon and related cities expansion and transport networks entail preventing the increase of population exposed to environmental pollution. Regarding noise exposure, the Environmental Noise Directive demands on main metropolis to produce noise maps. While based on standard methods, these latter are usually generated by proprietary software and require numerous input data concerning, for example, the buildings, land use, transportation network and traffic. The present work describes an open source implementation of a noise mapping tool fully implemented in a Geographic Information System compliant with the Open Geospatial Consortium standards. This integration makes easier at once the formatting and harvesting of noise model input data, cartographic rendering and output data linkage with population data. An application is given for a French city, which consists in estimating the impact of road traffic-related scenarios in terms of population exposure to noise levels both in relation to a threshold value and level classes.

The River Basin Management Plan (RBMP) is an essential component of the European Union Water Framework Directive that details an integrated approach required to protect, improve and sustainably manage water resources. RBMP were intended to be produced for the periods 2009-2015, 2016-2021 and 2022-2027. However, after two years of delays in the development processes, the Republic of Ireland produced its first RBMP in 2010. The second RBMP cycle was also implemented in 2018 and is expected to run until the end of 2021 to give way to the third RBMP, whose consultation processes have been ongoing since December 2019. This paper contributes to the forthcoming RBMP by assessing stakeholders’ perspectives on the second RBMP through a desk-based review and by conducting interviews with nine institutions (14 interviewees). The qualitatively analysed interviews reveal a broad spectrum of actors associated with water management and governance in the Republic of Ireland through a three-tier governance structure that has been delivered (with amendment) through the first two RBMPs. Organisations such as the An Fóram Uisce|The Water Forum, the Environmental Protection Agency, the Local Authority Waters, and the Agricultural Sustainability Support and Advisory Programme have responsibilities designated in the RBMPs to deliver improved water quality, integrated catchment management, community engagement and awareness-raising. Trust has also been building up among these organisations and other agencies in the water sector. Despite these responsibilities and progress, the interviews identified communication lapses, ineffective collaboration and coordination among stakeholders and late implementation to be hampering the successful delivery of the second RBMP, in addition to significant pressures acting on water bodies from agricultural activities and urban wastewater treatment. Towards the third RBMP, the paper concludes that optimised water sector finance, enhanced and well-resourced communications, and improved stakeholder collaboration are needed to foster effective and efficient water services delivery and quality. More so, given the cross-cutting impact of the Sustainable Development Goals on water resources and the interconnected relations among the goals, the paper further recommends the integration of the SDGs in the various plans of actions and a co-benefits approach to derive the triple benefits from biodiversity, climate change initiatives and water quality measures.

The sea level rise, a consequence of climate change, is one of the biggest challenges that countries and regions with coastal lowland areas will face in the medium term. This study proposes a methodology for assessing the vulnerability to sea level rise (SLR) on the Atlantic coast of Portugal mainland. Some scenarios of extreme sea level for different return periods and extreme flooding events were estimated for 2050 and 2100, as proposed by the European Union Directive 2007/60/EC. A set of physical parameters are considered for the multi-attribute analysis technique implemented by the Analytic Hierarchy Process, in order to define a Physical Vulnerability Index fundamental to assess coastal vulnerability. For each SLR scenario, coastal vulnerability maps, with spatial resolution of 20 m, are produced at national scale to identify areas most at risk of SLR, constituting key documents for triggering adaptation plans for such vulnerable regions. For 2050 and 2100, it is estimated 903 km² and 1146 km² of vulnerable area, respectively, being the district of Lisbon the most vulnerable district in both scenarios. Results are available through a Web Map Service, for Portuguese public entities, and through a web map viewer for public and communities in general.

Detecting the trends of species and populations is fundamental to identify taxa with high conservation priority. Unfortunately, long-term monitoring programs are challenging and often lacking. The Italian agile frog Rana latastei is endemic to Northern Italy and adjacent countries, is considered vulnerable by the IUCN, and is protected at the European level. However, quantitative estimates of its decline are extremely scarce. In this study, we document the trends in abundance and distribution of Rana latastei within the Monza Park, which currently represents the area closer to the type locality of the species. Wetlands within the park were monitored from 2000 to 2023; counts of egg clutches were taken as a measure of reproductive output and of the abundance of breeding females. In 2000, the species occurred over a significant proportion of the park. Total abundance showed strong yearly variation but remained rather constant from 2000 to 2019. However, Rana latastei disappeared from the park around 2021 and was never detected in 2022-23. The decline is probably related to the joint effect of multiple factors, including the conversion of breeding sites for farming, inappropriate water management, invasive alien species, and severe drought. The local extinction of Rana latastei occurred despite legal protection, highlighting the need for more effective and stringent tools for the conservation of European biodiversity.

The sustainable use of precious water resources requires effective water management. In the European Union, water management is mainly regulated by the Water Framework Directive (2000/60/EC), introducing an integrated river basin management approach. As EU directive, the legislation needs to be implemented in the Member States, entailing not only legal transposition, but also application and enforcement in Member States. One major instrument introduced by the Water Framework Directive is the environmental goal achievement obligation of art. 4 WFD, containing also a deterioration ban with several exemptions. This study compares transposition, application and enforcement of the exemption of permanent deterioration (art. 4 (7) WFD) in the context of the environmental goal achievement obligation regime in Lower Saxony (Germany) and the Netherlands. The study rests on a legal analysis of literature, policy documents and jurisprudence. Although based on the same EU directive wording and case law of the European Court of Justice, the deterioration ban and the exemption of permanent deterioration are implemented rather differently: While the deterioration ban is predominantly understood as planning obligation in the Netherlands, it became an important permit requirement in Lower Saxony since the Weser-ruling of the European Court of Justice.

Distribution System Operators (DSOs) are adapting to changing energy demands and the shift toward renewable and decentralized energy. Circularity is increasingly relevant for DSOs as their distribution systems age and need replacing. Taking circular action, however, is generally regarded as challenging as the current circular economy (CE) landscape is highly fragmented and rarely touches the implementation level. A longitudinal case study at Dutch DSO Liander on the circu-larity of distribution transformers was used to understand empirical success factors for taking circular action and to generate prescriptive knowledge on the operationalization of circularity. Six design propositions for circular action were formulated that suggest to 1) initiate small-scale cir-cularity experiments, 2) involve technical and strategic experts, 3) synergize circularity with more urgent, primary goals 4) translate circular initiatives bottom-up and top-down, 5) collaborate with other DSOs, and 6) create multidisciplinary teams. At DSO Liander, selecting the right interventions depending on the changing context contributed to operationalizing circularity for distribution transformers and achieving circularity targets. The generalizable design propositions could assist other DSOs in optimizing their strategy toward circular action.

In light of the worldwide spreading requirements related to the disclosure of non-financial information, which are aligning to the Sustainable Development Goals (SDGs) developed by the United Nations (UN) in 2015, the study aims to analyse the influence of sustainability and other non-financial reporting on companies’ engagement in earnings management practices, through a pre-post adoption of European Directive 2014/95/EU comparative analysis for firms listed on the Bucharest Stock Exchange (BSE) in the period 2015-2019. To conduct the investigation, the research involves the assessment and analysis of three earnings management metrics resulted by running multiple linear regression models on a sample of 31 companies listed on BSE. Research findings emphasise a decrease in the use of income smoothing practices by sampled companies in the post-adoption period 2017-2019, compared to the period preceding the implementation of the EU directive related to mandatory disclosure of non-financial information, 2015-2016. Thus, firms characterised by a higher transparency in terms of sustainability reporting are less inclined to engage in earnings management practices. This research complements the literature in the field of sustainability reporting and earnings management, providing empirical evidence on the significance and impact of publishing non-financial information.

The Energy Performance of Buildings Directive 2010 calls for the Nearly Zero Energy Standard for new buildings from 2021 onwards: Buildings using “almost no energy” are powered by renewable sources or energy produced by the building itself. For residential buildings, this ambitious new standard has already been reached. But for other building types this goal is still far away. The potential of these buildings to meet a Nearly Zero Energy Standard was investigated by analyzing ten case studies representing non-residential buildings with different uses. The analysis shows that the primary characteristics common to critical building types are a dense building context with a very high degree of technical installation (such as hospital, research and laboratory buildings). The large primary energy demand of these types of buildings cannot be compensated by building and property-related energy generation including off-site renewables. If the future Nearly Zero Energy Standard were to be defined with lower requirements because of this, the state related properties of Bavaria suggest that the real potential energy savings available in at least 85% of all new buildings would be insufficiently exploited. Therefore, it would be useful to instead individualize the legal energy verification process for new buildings to distinguish critical building types such as laboratories and hospitals.

One important motivation for the implementation of the Water Framework Directive is the creation of non-market environmental benefits such as improved ecological quality, or greater opportunities for open-access river recreation via microbial pollution remediation. Pollution sources impacting on ecological or recreational water quality can be uncorrelated but non-market benefits arising from riverine improvements are typically conflated within benefit valuation studies. Using stated preference choice experiments, we seek to disaggregate these sources of value for different river users, thereby allowing decision makers to understand the consequences of adopting alternative investment strategies. Our results suggest anglers derive greater value from improvements to the ecological quality of river water, in contrast to swimmers and rowers for whom greater value is gained from improvements to recreational quality. We also find three distinct groups of respondents: a majority preferring ecological over recreational improvements, a substantial minority holding opposing preference orderings and a small proportion expressing relatively low values for either form of river quality enhancement. As such, this research demonstrates that the non-market benefits which may accrue from different types of water quality improvements are nuanced in terms of their potential beneficiaries and, by inference, their overall value and policy implications.