European Perspective Research Articles

Tax-Related Sustainability Reporting: Theoretical and Normative Implications from a European Perspective

Tax disclosure has become increasingly important for the stakeholders of public interest entities. The heterogeneity of tax disclosure in financial and sustainability reporting leaves open questions about the (non-) integration of tax and sustainability reporting. This article aims to explore the components of tax-related sustainability reporting (TRSR) and its derivation from existing reporting standards. Based on legitimacy and stakeholder (agency) theories, the authors stress the need for regulation of TRSR from a European perspective and introduce an innovative reporting concept.

Cost-Effectiveness and Budget Impact of Cement Augmentation for the Fixation of Unstable Trochanteric Fractures from a European Perspective: Cost-Effectiveness and Budget Impact of Cement Augmentation in Europe

Cost-Effectiveness and Budget Impact of Cement Augmentation for the Fixation of Unstable Trochanteric Fractures from a European Perspective: Cost-Effectiveness and Budget Impact of Cement Augmentation in Europe

Recommendations for European laboratories based on the KDIGO 2024 Clinical Practice Guideline for the Evaluation and Management of Chronic Kidney Disease.

The 2024 Kidney Disease: Improving Global Outcomes (KDIGO) guidelines for chronic kidney disease (CKD) evaluation and management bring important updates, particularly for European laboratories. These guidelines emphasize the need for harmonization in CKD testing, promoting the use of regional equations. In Europe, the European Kidney Function Consortium (EKFC) equation is particularly suited for European populations, particularly compared to the CKD-EPI 2021 race-free equation. A significant focus is placed on the combined use of creatinine and cystatin C to estimate glomerular filtration rate (eGFRcr-cys), improving diagnostic accuracy. In situations where eGFR may be inaccurate or clinically insufficient, the guidelines encourage the use of measured GFR (mGFR) through exogenous markers like iohexol. These guidelines emphasize the need to standardize creatinine and cystatin C measurements, ensure traceability to international reference materials, and adopt harmonized reporting practices. The recommendations also highlight the importance of incorporating risk prediction models, such as the Kidney Failure Risk Equation(KFRE), into routine clinical practice to better tailor patient care. This article provides a European perspective on how these KDIGO updates should beimplemented in clinical laboratories to enhance CKD diagnosis and management, ensuring consistency across the continent.

Carbonized Wood as a Blast Furnace Pulverized Coal Substitute: A Techno-Economic Assessment

Substitution costs for employing carbonized wood as an alternative reducing agent in the blast furnace were assessed in dependence to its carbonization severity. This study aims to demonstrate a method of defining a most beneficial bioreductant pretreatment strategy considering also its implications on blast furnace fuel demand and, furthermore, variance in published carbonization results. With statistical methods a direct relation between reductant carbonization expense and contribution to the iron reduction process was established for a Monte Carlo style comparison of bioreductants from varied carbonization severities simply based on their probable chemical composition. Two mathematical methods, a simple calculation based on the reduction potential and a more sophisticated but less generic blast furnace model, were employed and compared. Three scenarios, differing in the placement of the carbonization plant in relation to the wood production sites and the steel works, were evaluated accordingly for two reference years 2023 and 2030. Irrespective of the selected method, intermediate carbonization severities, with char yields between 30 and 40 mass percent, gave superior results. Likewise, both models are largely indifferent concerning the location of the carbonization facilities. Results show that, from a European perspective, such a substitution may prove economically advantageous for the upcoming years.

Second primary cancers in patients with a pharyngeal index tumour: a register-based cohort study

BackgroundWhile prior research on the SPC (second primary cancer) risk among pharyngeal carcinoma (PC) patients has been conducted in other regions, the European perspective is underrepresented. Our register-based cohort study aims to assess the subsite-specific risk of SPC among individuals initially diagnosed with a pharyngeal index tumour.MethodsStandardized incidence ratios (SIR) of SPC were calculated relative to the general population for all patients diagnosed with a primary oropharyngeal, nasopharyngeal, and hypopharyngeal carcinoma (OPC, NPC, and HPC) in Finland during 1953–2021.ResultsA total of 4701 PC patients – 3320 men (71%) and 1381 women (29%) – were identified. The average and median follow-up times were 5.7 and 2.8 years, respectively. A SPC was diagnosed in 561 patients (11.9%): in 12.3% of men (n = 410) and 10.9% of women (n = 151). For male PC patients, the overall SIR for an SPC at any primary site was 1.83 (95% CI: 1.65–2.01). For female patients, the corresponding SIR was 1.89 (95% CI: 1.60–2.22). OPC and HPC showed increased risks for SPCs of the mouth/pharynx (SIR 4.41 and 6.91, respectively) and respiratory organs (SIR 3.51 and 4.80). OPC patients also had an increased risk in digestive organs (SIR 1.83). Male NPC patients exhibited increased risks for oral/pharyngeal, brain, and haematolymphoid SPCs (SIRs 5.14, 6.60, and 3.05, respectively).ConclusionPC patients face an 80% higher SPC risk, which persists decades after treatment. Healthcare professionals must be aware of this, providing counselling and encouraging a healthy lifestyle, including smoking cessation, while monitoring symptoms.

Sharing Responsibilities for Children After Separation: A European Perspective

ABSTRACT (Policy frameworks in some countries encourage both parents to share responsibility for children after separation, but we know little about whether responsibility for major decision-making or day-to-day living arrangements (placement) are assigned to one parent or shared between them. In this paper we use recently-released data (European Union Statistics on Income and Living Conditions, EU-SILC) to document the extent to which children in 20 countries have responsibilities shared between the parents, assigned to only one, or a mixture. Using an index that combines decision-making and placement, we find substantial differences across countries, confirming research showing great variation in living arrangements and adding variation in decision-making. We explore potential reasons for different levels of shared responsibility across countries. Using simple bivariate statistics, we find higher levels of sharing when the legal context acknowledged sharing longer ago, and when there are higher levels of gender equality, educational attainment, and parental separation.

Ethical entanglements: human remains, museums and ethics in a European perspective

Abstract The ethical treatment of human remains after excavation is a core debate in archaeology. This project explores the treatment of human remains in some European museums with an aim to support open discussion of complex ethical issues among research and heritage professionals involved in the care of human remains.

Towards biocultural realism: Connecting conservation with historical ecology and common sense. A European perspective.

In this perspective, we present and discuss four major causes of the worldwide nature conservation failure: 1) ideologies based on nature-culture dualism, 2) the bias prioritising forests in conservation, 3) the illusory objectiveness of selected biological indicators, and 4) the mismanagement of rural agricultural landscapes. All of these relate to ignorance of historical ecology and neglect of the role past plays in shaping landscapes and fostering biodiversity. These led to a false anthropology focussed on the broader human economy (including agriculture) as the absolute culprit of biodiversity loss. It is believed, therefore, that biodiversity preservation depends on conservation policies and actions providing protection against human activities, such as farming. In this way, nature conservation has been detached from the rich experiences of long and fruitful coexistence of people with other elements of nature. The bio-cultural legacy includes biodiversity-rich rural landscapes, whose habitats are often either neglected or wrongly interpreted as "remnants of natural ecosystems". Consequently, conservation efforts are frequently ineffective or worse still, counter-effective. In the face of policies favouring subsidised intensive agribusiness at the cost of destroying smallholder family farming, even expensive conservation projects are usually nothing more than a "fig leaf" to cover failure. We advocate re-focussing of conservation planning to put more emphasis on landscapes' historical ecology responsible for their bio-cultural diversity. It implies the need for new principles in policies necessary to secure the economic and cultural sovereignty of local socio-ecological systems responsible for the world's bio-cultural diversity.

Sustainable extraction and recycling of non-ferrous metals: a review from a European perspective.

This review article provides a comprehensive examination of sustainable extraction and recycling methods for non-ferrous metals, which are critical to a wide range of industries including electronics, construction and renewable energy. Focusing on metals such as aluminium, copper and silicon, the study highlights the importance of recycling in conserving resources and minimizing environmental impact. It discusses the challenges posed by material diversity in recycling processes and the advances in recycling technologies that have emerged in response. Special emphasis is placed on the importance of a circular economy in maintaining a sustainable balance between consumption and conservation of metal resources. Through detailed analysis, it advocates innovative recycling practices and improved design for recyclability and highlights the role of policy, industry and consumer behaviour in achieving sustainability goals. The findings contribute to the discourse on strategic self-sufficiency in Europe through recycling, providing insights into how to improve efficiency and manage the complexity of the global material cycle. This work calls for a collaborative effort towards sustainable metallurgy and underlines the critical need for advances in recycling infrastructure and technology to ensure the long-term availability and environmental stewardship of non-ferrous metals.This article is part of the discussion meeting issue 'Sustainable metals: science and systems'.

Bibliographical Exploration of Public Relations and Diplomacy: Public, Organisational, and Civil Society Perspectives

Abstract: This paper aims to describe, infer and interpret the corpus of references extracted from the book “Diplomacy, Organisations and Citizens. A European Communication Perspective” (Sebastião & Spínola, 2022), a collective volume published as an output of a three-year research and educational project exploring the intersection of public relations with public, organisational and civil society diplo¬macy, from a European perspective. A mixed methods approach of quantita¬tive and statistical techniques in conjunction with social network analysis (SNA) was applied to a corpus formed out of 785 unique entries corresponding to the book references. Borrowing from bibliometric approaches, the techniques of di¬rect citation networks, co-citation networks, and topic networks were used to map perspectives used in the book. Results point to a clear linguistic preference for English, to a saliency of journal articles overlapping with the increase in re¬search accessibility through digitalisation, to a clear dominance of a few journals coming from the fields of public relations and public diplomacy, and to a clear alignment of the perspectives on public, organisational and civil society diplo¬macy at the intersection of public relations and diplomacy, albeit from a debatable European perspective. The research is relevant to any scholar or practitioner in¬terested in how public relations and the democratised forms of diplomacy intersect and influence each other. It can also serve as a roadmap to how the explo¬ration of the bibliographical universe of a research project can be used as a self-reflection and evaluation tool. Keywords: public relations, public diplomacy, organisational diplomacy, civil society diplomacy, bibliography, social network analysis.

Cost-Effectiveness Analysis of Pharmaceutical-Grade Chondroitin Sulfate for Knee Osteoarthritis Based on Individual Patient Data from a Randomized Clinical Trial.

In a previously published randomised, placebo-controlled trial, 800mg/day of pharmaceutical-grade chondroitin sulfate (CS) was shown to be superior to placebo in reducing pain and improving function over 6months in patients with symptomatic knee osteoarthritis (OA). The aim of the current posthoc analyses was to evaluate the cost-effectiveness of CS compared with placebo in a European perspective using individual patient data from this clinical trial. Patients with knee OA randomised to CS or placebo were followed up at 1, 3 and 6months. The algo-functional Lequesne index was used to derive the EuroQol Five-Dimension Five-Level (EQ-5D-5L) score based on a validated formula. The EQ-5D-5L scores at each time point were used to calculate the changes in quality-adjusted life years (QALYs) with the area under the curve method. Costs were assessed using the average price of CS in the countries where the original study took place and where CS is currently marketed. The costs of CS in three countries were then used (i.e. the Czech Republic, Italy and Switzerland). The incremental cost-effectiveness ratio (ICER) threshold for CS to be considered cost-effective was set at 91,870EUR per QALY (equivalent to the usually recommended threshold of US$100,000). The study used an intention-to-treat population, i.e. patients who received one dose of the study drug, and imputed missing values using the basal observation carried forward method. No significant differences in baseline characteristics were observed between the CS group (N = 199) and the placebo group (N = 205). The mean cost of CS for 6months of treatment was 194.74EUR. After 6months of treatment, CS showed a mean ICER of 33,462 (95%CI 5130-61,794) EURper QALY gained, indicating cost-effectiveness compared with placebo. The acceptability curve for cost-effectiveness shows that the CS treatment is likely to be cost-effective compared with placebo, with a 93% probability when the ceiling ratio is set at 91,870EUR per QALY gained. These results highlight the role of CS as a cost-effective therapeutic option in the management of OA. However, further studies taking into account the use of other healthcare resources are warranted for a more complete understanding.

8.M. Skills building seminar: Mental health and substance use in Europe

Abstract The impact of social factors on individual and population mental health are well established (Kirkbride, et al., 2024). The same social factors may trigger the substance use behavior developing into substance use disorders. Mental health disorders can contribute to the substance use and substance use disorders with worsening effects over time (EMCDDA, 2016). This association between substance use, substance use disorders and mental health disorders is a key objective for the scientific consideration and policy development. Respective phenomena are universal and a broader perspective would be useful for a better understanding of how the issue of comorbidities of substance use and mental disorders are addressed on a European level. Identification of the substance use problem, especially among populations in vulnerable situations, like migrants, becomes utterly important. Heterogenous systematic reviews show that there is a need for socially and culturally refugee sensitive instruments to measure the substance use in migrants. Oftentimes substance use is followed by the substance use disorders and drug use related infections. Injecting drug use is also a risk factor for having drug use related infections, such as hepatitis B and C, HIV, tuberculosis. Assessment of risk behaviour patterns among people who inject drugs may contribute to a higher participation in treatment and health programmes, reduce the burden of substance use and tackle comorbidities of substance use and mental health disorders. The skill building seminar aims to increase the knowledge and capacities on substance use and comorbidities, applied methodological approaches and tools in different European contexts. This workshop will support researchers, policy makers, public health planners by providing evidence base to address substance use and mental health issues. The added value of this workshop is based on the structure, content and mode of presentations - presentations will be followed by questions from participants and short discussions. The workshop will start with the general introduction to the topic of comorbidities of substance use and mental health disorders (EUPHA-PMH and EUDA). Then the European level perspective on comorbidities of substance use and mental health disorders will be presented including recent policy developments (1 presentation by Linda Montanari, EUDA). It will be supported with research results from the study conducted in Germany on substance use assessment tool development in migrant population (2 presentation by Kim-Julian Behr, Germany) and behavioural risk factor assessment study among people who inject drugs in Lithuania (3 presentation by Marija Jakubauskiene, Lithuania). Key messages • Participatory approach is useful to address the substance use problem in assessment tool development and further monitoring. • Better understanding of comorbidity of substance use and mental disorders leads to a more effective prevention.

THE JEAN MONNET PROJECT RESEARCH ON DIGITAL CULTURE AND EDUCATION: THE ANALYSIS OF CATEGORIES IN STUDENT RESPONSES

This paper presents one of the results of the project on “Digital culture in higher education: European perspective” funded by European Comission Jean Monnet Module (JMM) for the years of 2022-2025. The aim of this funded project is to convey European perspectives on digital culture in higher education. Within this projectthe authors have developped and introduced a breif module designed for students majoring in information technologies at Astana IT University in Kazakhstan. The authors have conducted an online survey among 452 students who have participated in the module. The purpose of this survey was to explore student persepctives and awarness about digital culture and digitalization in education. The data obtained from the student responses have been clustered into sixteen categories. The authors conclude that the respondents are aware of digital culture and education and opportunities in these fields. The student responses demonstrate multifaceted nature of digital culture and digitalization in education. Key themes include the use of digital tools in academic and professional life, digital interaction, and the societal impact of technology. Student responses also emphasized the democratization and accessibility of education through digital platforms. The findings of the study have revealed that there is still lack of familiarity among the respondents with the concept of digital culture and digitalization in education and a synchronous impact on society and culture.

Measuring Digital Sustainability Paying Attention to the Economic, Social, and Environmental Dimensions: A European Perspective

Measuring Digital Sustainability Paying Attention to the Economic, Social, and Environmental Dimensions: A European Perspective

Transnational chain ownership of news media: Integration and independence across borders in DPG media

So far, studies that investigate the effects of increased media ownership concentration across countries on corporations’ management have been limited in size and scope, particularly from a European perspective. To approach this research gap, we conduct and analyze a series of expert interviews with executives and chief personnel of one transnational European media. The findings allow us to shine light on how cultural and linguistic diversity and proximity play crucial roles in either fostering or limiting opportunities for synergy operations, digital transformation, and an internationally oriented management style of news media firms.

The Future of Liberal World Order from a Central and Eastern European Perspective

It is now generally accepted that the global order is shifting, but the literature is divided on how. Consequently, it is not surprising that there is a lack of strong scholarship on the characteristics of the order from a Central and Eastern European (CEE) perspective. Therefore, this article aims to explore the future of the Liberal World Order (LWO) from this perspective through the lens of mainstream theories. The article looks at the geopolitical dynamics of the region and the evolving strategic perceptions of the LWO. It examines how CEE, traditionally seen as the frontier of the LWO (EU and NATO), is navigating the complexities of the current global political landscape in the light of the changing order. The second part of the article specifically analyses the security perceptions of CEE governments. The article seeks to contribute to the understanding of the future trajectory of the LWO, the potential implications for global peace and security, and the interplay of realism and liberalism in shaping our understanding of this trajectory from the CEE perspective.

Digital transition, data-and-tasks crowd-based economy, and the shared social progress: Unveiling a new political economy from a European perspective

The current unequal distribution of the benefits of digital transition and data-and-tasks crowd-based economy is directly linked to an incomplete interpretation of the behaviour of economic agents and their effects. This article proposes a new economic vision of digitalisation based on overcoming the postulates of neoclassical (automation-oriented and implemented mainly in the US) and autocratic (control-oriented and implemented mainly in China) economics. It suggests recovering the evolutionary, social, institutional, ethical and humanistic precepts of political economy. Following this more plural and European conceptual orientation, the analysis shows that current inequality arises from a digital R&D&I process plagued by network, platform, bias and polarisation effects, from business models that foster automation, and from the emergence of large superstar firms or control organisations with excessive market and political power. The redirection of technological progress towards more democratic individual values and shared social welfare requires digital governance based on new incentives and taxes, a greater strategic and political orientation towards social sustainability, and a new transformative role for the State.

Forest certification and economic insights: a European perspective

In recent years, there has been an increasing demand for forest certification and certified forest products in Europe. This trend is related to major worldwide challenges, such as the need to decarbonize the economy and mitigate climate change but also social and consumer demands for wider fair trade. However, whether forest certification influences economic valorization in forestry remains a question. The aim of this study is to analyze forest certification levels across Europe and identify potential relationships between the level of certification in forest areas and relevant economic indicators at country level. This study collected openly available data on total and certified forest areas, economic indicators, and environmental indicators for 28 European countries and explored the correlation between certified forest areas and economic performance in the forestry sector. Findings show that forest certification can significantly improve the economic performance of European forests. It has a more pronounced positive effect on economic incomes than on costs’ reduction. While certification costs do rise with the extent of forest area, they tend to stabilize at larger scales, suggesting that the certification process is economically sustainable and scale is relevant. Czechia and the Netherlands stand out for having the highest net values added related to forest certification, reflecting an effective economic exploration of forest resources. This study offers new perspectives to natural and social scientists, as well as to industry and policy makers, by proving contextualized data to support decision making. Additionally, it provides hints for further studies and policy guidelines on sustainable development and the impact of forest certification schemes.

Russian Notions of Power and State in a European Perspective, 1462–1725: Assessing the Significance of Peter’s Reign, by Endre Sashalmi

Russian Notions of Power and State in a European Perspective, 1462–1725: Assessing the Significance of Peter’s Reign, by Endre Sashalmi

Uncertainty of climate models and policy implications: a European perspective

AbstractIn this paper we show that both climate models and economic models studying the effects of climate change are characterized by high uncertainty. Hence, far reaching policy implications such as the net zero goal lack a definite scientific foundation. Nevertheless, it cannot be excluded that the continued global warming will go along with high damages in the future. Therefore, decreasing greenhouse gas emissions could be justified due to the precautionary motif. However, there are strong signals from non-European economic regions that they definitely put a higher weight on economic growth rather than on greenhouse gas mitigation. The reduction of greenhouse gases in the European Union cause tremendous costs without influencing the climate on earth. Further, these investments do not raise the aggregate stock of productive capital nor do they lead to factor augmenting technical progress. Therefore, the net zero goal of the Green Deal of the European Union is to be seen sceptical.