From EBIT to SEBIT(Sustainable EBIT):Sustainable Performance Accounting(SPA)Using the Example of CO_(2) Accounting

Corporate sustainability reporting has become increasingly important in recent years.However,conventional approaches reach their limits when it comes to quantifying and measuring the actual sustainability performance of a company.This article presents a new approach:Sustainable Performance Accounting(SPA),which is based on an extension of bookkeeping by including ESG bookkeeping.SPA enables companies to systematically measure and manage their sustainability performance.The article provides an overview of the basics of SPA methodology and uses a comprehensive example showing how SPA can be implemented in practice.The article is aimed at interested readers from science and practice as well as decision-makers who are interested in future-oriented sustainability reporting.

Preparation and Characterization of Potassium Monopersulfate/Ethyl Cellulose Microcapsules and Their Sustained Release Performance

Environmental cleaning is an important aspect of bacteria control.Ethyl cellulose microcapsules containing potassium monopersulfate(PMCM)were prepared by emulsified solvent diffusion method.The chemical structure and microstructure of the obtained PMCM was characterized by methods of Fourier transform infrared spectroscopy(FT-IR),optical microscopy,scanning electron microscopy and X-ACT energy dispersive X-ray spectroscopy.The SEM micrographs of the PMCM containing 21.6%of C,46.8%of O,10.7%of S and 19.4%of K was relatively smooth.Thermal stability,sustained release performance,and antimicrobial activity of PMCM were investigated.The results showed that the drug loading and encapsulation efficiency of PMCM were 30.3%and 42.6%respectively.Potassium monopersulfate was fully released after 8 h,following a Fickian diffusion mechanism.Results showed that the microcapsules prepared with a high concentration of potassium monopersulfate solution showed a good antimicrobial effect.The microcapsule wall of the resulting PMCM increased with increasing ethyl cellulose content and had high thermal stability from the data of 69%residue rate.The excellent thermal stability and high sustained release performance of PMCM showed high application value.

Evaluating the Derivative Value of Smart Grid Investment under Dual Carbon Target: A Hybrid Multi-Criteria Decision-Making Analysis

With the goal of“carbon peaking and carbon neutralization”,it is an inevitable trend for investing smart grid to promote the large-scale grid connection of renewable energy.Smart grid investment has a significant driving effect(derivative value),and evaluating this value can help to more accurately grasp the external effects of smart grid investment and support the realization of industrial linkage value with power grid investment as the core.Therefore,by analyzing the characterization of the derivative value of smart grid driven by investment,this paper constructs the evaluation index system of the derivative value of smart grid investment including 11 indicators.Then,the hybrid evaluation model of the derivative value of smart grid investment is developed based on anti-entropy weight(AEW),level based weight assessment(LBWA),and measurement alternatives and ranking according to the compromise solution(MARCOS)techniques.The results of case analysis show that for SG investment,the value of sustainable development can better reflect its derivative value,and when smart grid performs poorly in promoting renewable energy consumption,improving primary energy efficiency,and improving its own fault resistance,the driving force of its investment for future sustainable development will decline significantly,making the grid investment lack derivative value.In addition,smart grid investment needs to pay attention to the economy of investment,which is an important guarantee to ensure that the power grid has sufficient and stable sources of investment funds.Finally,compared with three comparison models,the proposed hybrid multi-criteria decision-making(MCDM)model can better improve the decision-making efficiency on the premise of ensuring robustness.

Review on Sustainable Cities:Assessing the Performance and Practice of Urban Environments

Sustainable Cities:Assessing the Performance and Practice of Urban Environments Authors:Pierre Laconte,Chris Gossop Year:2016 Publisher:I.B.Tauris & Co.Ltd ISBN:9781784532321(288 pages,in English) How to build sustainable cities has always been a common concern to the world for a long period of time.Sustainable development usually includes three dimensions:economy,society。