Regulating the rules of non-financial reporting is one of the key instruments of the European Union to promote the idea of sustainable development. Although for the first time they had started to be discussed still before the Paris Agreement was signed, the true growth of regulations in the area of non-financial reporting could have been observed since the beginning of the third decade of the 21st century. It was then acknowledged that the duties arising from Directive 2014/95 (NFRD) were insufficient to exert an effective impact on investors’ preferences. It turned out that failure was due to uniform standards which would make it possible to compare and verify whether the published information was true. The problem is to be resolved by Directive 2022/2464 (CSRD – Corporate Sustainability Reporting Directive) adopted on 14 December 2022. Together with Regulation 2020/852 (taxonomy) and the executive acts pertaining thereto, it is to constitute a set of guidelines guaranteeing comprehensiveness and cohesion of non-financial disclosures. In isolation from the benefits gained by investors and other stakeholders, non-financial reporting constitutes a considerable burden for the obligated companies. The situation of entrepreneurs is not improved by the complicated language and ambiguity of the regulations, which combined with a very short time left for the implementation of changes becomes an even greater burden.
Pozostałe osiągnięcia naukoweArtykuły (zamknięty dostęp)Journal article
Do populists and liberal democrats recognizably differ in their lifestyles, clothes, eating habits, or reading preferences? Do the supporters of populism and liberal democracy look at the past from different perspectives? How do their aesthetic choices influence their political engagement? You will find these and similar questions addressed (and answered) by the contributors to this collection. The volume owes its special place in the literature on political aesthetics to its interdisciplinarity. It combines theoretical explorations of the ways aesthetics can be used to analyze political developments and empirical research that comprehensively illuminates the relevance of aesthetics to political struggle.
Pozostałe osiągnięcia naukoweMonografia (zamknięty dostęp)Monography edition
As the global population ages, the need for effective interventions to support cognitive health in older adults is growing. Cannabidiol (CBD), a non-intoxicating component of cannabis, has emerged as a potential neuroprotective agent due to its anti-inflammatory, antioxidant, and anxiolytic properties. While preclinical studies show promising effects on hippocampal neurogenesis and cognitive performance, human trials remain limited, particularly in older populations. Existing studies have focused primarily on young, healthy adults and acute administration, often using oral routes that yield low and variable bioavailability. Furthermore, the endocannabinoid system undergoes age-related changes, potentially altering CBD efficacy in older adults. This review synthesizes current evidence on CBD and cognitive function, emphasizing age as a moderating factor, exploring pharmacokinetic challenges, and identifying key research gaps. The review calls for well-controlled trials in older adults using standardized cognitive measures, neuroimaging, and biomarker assessments. Understanding the age-specific impact of CBD on cognition is essential for evaluating its therapeutic potential in an aging society.
