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The paper aims to examine if corporate characteristics, general contextual factors and the internal context differentiate the quality and quantity of the disclosed non-financial Key Performance Indicators (KPIs).

The study is based on content analysis of the disclosures provided by large public interest entities operating in Poland after the introduction of the Directive 2014/95/EU. The quality of the KPIs disclosures is measured with the disclosure index. Regression analysis and selected statistical tests are used to examine the influence of the selected factors on the differences in the index value and corporate disclosure choices as regards the KPIs.

The study findings indicate that the sample companies provide a variety of non-financial KPIs in a manner that makes their effective comparison difficult. The research confirms that mainly industry, ecologists and the reporting standard determine the significant differences in the quality of the KPIs disclosures and the quantity of presented KPIs.

The paper adds to the understanding of the differences in the quality of KPIs presentation and the choice of disclosed KPIs.

The paper includes suggestions on how to change corporate practice with regard to the non-financial KPIs disclosures.

We shed additional light on the importance of internal contextual factors such as the reporting standard and the reporters' experience in providing non-financial KPIs disclosures.

Bumpless Cu/SiO₂ hybrid bonding, which this paper aims to, is a key technology of three-dimensional (3D) high-density integration to promote the integrated circuits industry’s continuous development, which achieves the stacks of chips vertically connected via through-silicon via. Surface-activated bonding (SAB) and thermal-compression bonding (TCB) are used, but both have some shortcomings. The SAB method is overdemanding in the bonding environment, and the TCB method requires a high temperature to remove copper oxide from surfaces, which increases the thermal budget and grossly damages the fine-pitch device.

In this review, methods to prevent and remove copper oxidation in the whole bonding process for a lower bonding temperature, such as wet treatment, plasma surface activation, nanotwinned copper and the metal passivation layer, are investigated.

The cooperative bonding method combining wet treatment and plasma activation shows outstanding technological superiority without the high cost and additional necessity of copper passivation in manufacture. Cu/SiO₂ hybrid bonding has great potential to effectively enhance the integration density in future 3D packaging for artificial intelligence, the internet of things and other high-density chips.

To achieve heterogeneous bonding at a lower temperature, the SAB method, chemical treatment and the plasma-assisted bonding method (based on TCB) are used, and surface-enhanced measurements such as nanotwinned copper and the metal passivation layer are also applied to prevent surface copper oxide.

This paper aims to overview the need for tobacco harm reduction, the consumer products that facilitate tobacco harm reduction and the barriers to its implementation. The worldwide endemic of tobacco smoking results in the death of over seven million smokers a year. Cigarette quit rates are very low, from 3%–12%, and relapse rates are high, from 75%–80% in the first six months and 30%–40% even after one year of abstinence. In addition, some smokers do not desire to quit. Cigarette substitution in tobacco harm reduction is one strategy that may reduce the burden of morbidity and mortality.

This review examines the displacement of smoking through substitution of non-combustible low-risk products such as snus, heated tobacco products and e-cigarettes.

Toxicological testing, population studies, clinical trials and randomized controlled trials demonstrate the potential reductions in exposures for smokers. Many barriers impede the implementation of product substitution in tobacco harm reduction. These products have been subjected to regulatory bans and heavy taxation and are rejected by smokers and society based on misperceptions about nicotine, sensational media headlines and unsubstantiated fears of youth addiction. These barriers will need to be addressed if tobacco harm reduction is to make the maximum impact on the tobacco endemic.

This review provides the rationale for tobacco harm reduction, evaluates the current products available and identifies the barriers to implementation.

A sustainability reporting framework must demonstrate that resources are fairly bought and used to support diverse life on earth within habitable ranges. The purpose of this paper is to propose a principle-based sustainability reporting framework that measures, audits and reports based on sustainability outcomes and impacts as part of the corporate reporting framework.

This paper draws on the United Nations Sustainable Development Goals (UN SDGs) and targets for preparing a reporting framework. It uses Gaia Theory and the Theory of Distributive Justice constructs that align with sustainable development principles to delineate a reporting approach.

Frameworks that promote sustainability reporting have increasingly embraced UN SDGs but overly focus on performance promoting inter-firm comparisons. This framework introduces principle-based sustainability reporting where firms demonstrate their chosen contribution to sustainable development using 17 UN SDGs as goal posts.

This conceptual paper presents theoretical constructs that future research can empirically validate to enhance sustainability reporting.

This principle-based sustainability reporting framework is implementable for corporate reporting, where sustainability reporting integrates with the financial and economic intellectual capital reporting frameworks.

This framework highlights the importance of acquiring and using resources to distribute justice and fairness. It is a joint project between firms and stakeholders.

This framework promotes integrated thinking for firms to engage in principle-based sustainability reporting and provides a roadmap for sustainability reporting using the SDG Compass logic model.