This article conceptualises the link between firms’ value chains and distribution networks and the requirements for double materiality assessments in contemporary reporting regulations worldwide. The new European Sustainability Reporting Standards (ESRS) and the standards for sustainability reporting issued by the International Sustainability Standards Board (ISSB), called IFRS S1 and IFRS S2, require companies to report their own direct (scope 1) and indirect (scope 2) greenhouse gas (GHG) emissions as well as GHG emissions in their value chains and distribution networks (both scope 3). However, GHG emissions comprise just one dimension of information that is relevant to understand when assessing, managing and reporting the footprints and impacts of a firm and are, therefore, only a fraction of the key performance indicators (KPIs) related to ESG that should be disclosed. Through a case study, this article demonstrates the connection between the due diligence analysis of firms’ value chains and distribution networks, the analysis of the competitive parameters of the business model, the identified impacts, risks and opportunities, and the double materiality perspective. The double materiality perspective prioritises actions based on probability and significance, creating a natural space to identify KPIs. The article concludes by applying the REGS model and illustrating how it can assist firms in identifying relevant KPIs based on double-materiality assessments.

Alzheimer’s disease (AD) poses a significant public health challenge due to its irreversible and progressive nature while lack of a cure. As a potential strategy to combat AD, its prevention becomes increasingly attractive. Mild Cognitive Impairment due to AD (MCI-AD) represents a critical transitional stage between normal age-related cognitive decline and more severe AD conditions, occurring just before dementia onset. Unfortunately, there is currently no established animal model that accurately recapitulates MCI-AD characteristics. While many laboratories have traditionally used normally aged wild-type animals as experimental models, this approach falls short in representing the inherently worse state of MCI-AD compared to normal aging. To address this gap, we introduce an animal model—a transgenic mouse line with genetic inactivation of G protein-coupled receptor kinase-5 (GRK5), commonly known as the GRK5 knockout (GRK5KO) mouse. These GRK5KO mice exhibit amnesia, cognitive deficits, increased β-amyloid levels, neurofibrillary tangle (NFT) immunopositive axonopathy, and hippocampal neurodegenerative changes. Importantly, these pathological alterations predominantly impact the entorhinal, transentorhinal, and hippocampal cortices, aligning with human MCI-AD criteria and Braak stage II of human AD progression. Notably, female GRK5KO mice show approximately 2.5 times more NFT-positive axonopathy than males, mirroring the higher prevalence of AD cases in women. Collectively, existing data strongly supports the GRK5KO mouse as a qualified animal model for studying MCI-AD.

Glacial relicts, especially those with very narrow habitat requirements, are particularly affected by global warming and thus good models for studying the future biodiversity patterns of the Alps. We have used as a model taxon Papaver occidentale, a glacial relict endemic to the Western Prealps, belonging to the alpine poppy complex (P. alpinum aggr.). All known localities were visited, each population was georeferenced and the number of individuals was estimated. Species Distribution Modelling (SDM) was used to evaluate the present and future potential distribution range and habitat suitability, taking into account the specificity of its habitat (calcareous screes). According to our study, there are globally 19 natural populations of P. occidentale. The total number of individuals was estimated at 30756 (with 72% of all individuals in canton of Bern). The taxon is a highly specialized alpine plant growing preferentially between 1900 and 2100 m a.s.l. on north facing screes. Predictions for the end of the 21st century indicate that suitable area will significantly decrease, for both the entire studied area (0-30% remaining) and sites nearby current P. occidentale populations (0-17% remaining). Under the most severe scenario, the species risks complete extinction. The long-term in situ conservation of P. occidentale, and all other taxa of the P. alpinum complex, is unlikely to be achieved without slowing global climate change. More generally, our fine-scale study shows that local environmental buffering of large-scale climate change in high-mountain flora may be very limited in specialised taxa of such patchy environments as screes.