Browsing by Issue Date, starting with "2025-08-22"
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- Precision fermentation as a tool for sustainable cosmetic ingredient productionPublication . Silva, Sara; Bautista-Hérnandez, Israel; Gomez-García, Ricardo; Costa, Eduardo M.; Machado, ManuelaPrecision fermentation, a highly controlled process of microbial fermentation, is emerging as a transformative tool to produce cosmetic ingredients. This technology leverages engineered micro-organisms to produce high-value compounds with applications in skincare, hair care, and other cosmetic formulations. Unlike traditional methods of ingredient sourcing, which often rely on extraction from plants or animals, precision fermentation offers a sustainable and scalable alternative, minimizing environmental impact and enhancing the consistency of ingredient supply. This paper explores the potential of precision fermentation to revolutionize the cosmetic industry by enabling the production of complex molecules, such as peptides, proteins, and other bioactive compounds, which are essential for cosmetic efficacy. Using synthetic biology, micro-organisms such as yeast, bacteria, and fungi are programmed to biosynthesize specific cosmetic ingredients, which can include antioxidants, emulsifiers, and moisturizers. This technique not only ensures high purity and ingredients safety but also allows for the production of novel compounds that may be difficult or impossible to obtain through traditional methods. Furthermore, precision fermentation can be employed to address growing consumer demand for cruelty-free, vegan, and eco-friendly products, as it eliminates the need for animal-derived ingredients and reduces resource consumption associated with conventional farming and extraction processes. This review highlights key advancements in the field, discussing the challenges faced by industry, such as regulatory framework, and presents potential solutions for overcoming these obstacles. The paper concludes by examining the prospects of precision fermentation in cosmetics, forecasting how continued innovation in this area could further drive sustainability, ethical production practices, and the development of highly functional, scientifically advanced cosmetic products.
- Psychometric properties and rasch validation of the Herth Hope Index in a sample of Portuguese higher education students during a pandemicPublication . Laranjeira, Carlos; Querido, Ana; Lourenco, Tania; Charepe, Zaida; Ali, Amira Mohammed; Fekih-Romdhane, Feten; Yildirim, Murat; Dixe, Maria AnjosA greater understanding of health-promoting factors, such as hope, is crucial for preventing and enhancing the mental health of higher education students. The Herth Hope Index (HHI) is a 12-item tool that has been widely used to assess a comprehensive, non-temporal perception of hope. While this instrument has been used extensively in adult populations, most studies focus on clinical populations. Additionally, the HHI reveals inconsistencies in terms of scale dimensionality and items to be retained. Therefore, this study sought to assess the HHI's psychometric characteristics in a sample of Portuguese Higher Education students. The person response validity, internal scale validity, unidimensionality, and uniform differential item functioning were assessed using a Rasch rating scale model. A total of 2227 higher education students participated during the e-survey activation period (spring semester of 2020). The mean age of the sample was 22.5 +/- 6.2 years (range 18-59 years). Three of the twelve items (#3, #5, and #6) failed to satisfy the established criterion for goodness of fit. Following the elimination of these three items, the resultant nine-item scale exhibited satisfactory item fit to the model, appropriate unidimensionality (52.4% of the variance explained), enough person goodness of fit, sufficient separation, and the absence of differential item functioning. The 9-item version of the HHI had psychometric properties comparable to the original 12-item version. This study also underscores the importance of validated instruments for assessing hope-based interventions in academic contexts. Further research is necessary to explore the potential dimensions inherent to the hope concept and to identify variations in hope profiles among items influenced by cultural attributes.
- Implementing impact accounting: opportunities and challengesPublication . Conde, Sofia; Ferreira, Nuno; Lancastre, FilipaThis research note explores the opportunities and challenges involved in the implementation of Impact Accounting (IA). Based on interviews with practitioners and secondary sources, the study finds that while IA remains in an early phase, leading organizations increasingly view it as a strategic tool to inform resource allocation, generate differentiation and leadership, clarify trade-offs, enhance transparency and stakeholder communication, improved data comparability and relevance and complement ESG reporting frameworks, such as the European Sustainability Reporting Standards (ESRS). Nevertheless, IA faces some difficulties, such as its still limited adaptation, mainly due to challenges around data availability, methodological inconsistency, and operational complexity. To overcome these barriers, companies are piloting IA on a small scale, improving internal data systems, and aligning impact valuation with existing ESG data. Participation in standard-setting initiatives, such as the Value Balancing Alliance, is helping address the lack of methodological convergence, while internal use cases, such as scenario analysis and product-level insights, are building confidence and utility. In the absence of regulatory mandates, IA adoption is being driven by leadership ambition and peer influence. As data infrastructure improves and methodologies mature, IA has the potential to move beyond internal experimentation and become a critical tool for aligning financial performance with long-term societal value.
- State of the art of non-financial reporting and impact accountingPublication . Conde, Sofia; Ferreira, Nuno; Lancastre, FilipaNon-financial reporting has become a global norm, with regulatory and societal pressure driving companies to disclose their sustainability performance. Since early 2024, over 250 firms have reported under the EU's Corporate Sustainability Reporting Directive (CSRD), reflecting a broader shift toward mandatory ESG disclosures. Today, 95% of the world's largest companies publish sustainability reports, and over half have a sustainability director. ESG reporting, rooted in CSR efforts since the 1950s and formalized by the UN in 2004, has evolved through global frameworks such as GRI, ISSB, and the EU's ESRS. While these standards promote transparency and long-term value creation, challenges remain, including fragmentation, limited outcome measurement, and greenwashing concerns. A promising development is impact accounting, an emerging approach that monetizes environmental and social externalities to reveal a company's full value creation. It translates non-financial data into financial insights, promising better decisions and strengthening stakeholder trust. The field is advancing rapidly, led by organizations like IFVI, VBA, and IEF, with support from global coalitions and initiatives. Through collaborative efforts such as the Value Accounting Network, actors are building the foundations for consistent, rigorous, and actionable sustainability measurement, marking a critical shift toward impact-integrated business and financial systems.