Disclosure Rates Research Articles

ESG Information Disclosure and Innovation in New Energy Enterprises: A Case Study of CATL

Abstract: In recent years, ESG (Environmental, Social, and Governance) information disclosure and related ratings have garnered increasing attention from the public and enterprises. ESG information disclosure has gradually become an important way for enterprises to fulfill social responsibility. It not only meets the information needs of various stakeholders but is also closely related to corporate innovation, bearing significant implications for long-term corporate development. This paper employs a combination of literature research and case study methods, selecting CATL (Contemporary Amperex Technology Co., Limited), a representative enterprise in the new energy sector, as a typical case study. By analyzing data and business activities from CATLs ESG reports over the past five years, the relationship between ESG information disclosure and corporate innovation is explored. Additionally, this study incorporates LONGi Green Energy, another industry benchmark, for horizontal comparative analysis to reinforce the research findings. Based on the existing conclusions, the paper further delves into the long-term impacts of the mechanism of ESG information disclosure and corporate innovation. The research results indicate that ESG information disclosure can promote corporate innovation, fostering a virtuous cycle between the two and laying a foundation for the future development of enterprises.

Commentary on Satuzzi et al.’s Impact of Response Options on Formal Disclosure Rates for Disabilities in Organizations

The following commentary offered an overview of the article “Impact of Response Options on Formal Disclosure Rates for Disabilities in Organizations”, noting that the authors identified several workplace opportunities for inclusion related to disabled workers, yet more remains to be explored. Namely, there is no standard metric for disability identification. As noted in other current works, individuals choose to identify or not as disabled, based on their definition or experiences of opportunity and challenge as related to their “disability”. The commentary identified the AMO framework and asset model as areas still to be studied as they relate to self-reporting of disability in the workplace. Additionally, the article inspires further conversation regarding neuroatypicality in the workplace and how the broad population of diagnosed and undiagnosed neurodivergent individuals are also influenced by disclosure in the workplace.

Family strategies for managing childhood cancer: Using traditional and complementary medicine in Southern Egypt.

The use of traditional and complementary medicine (T&CM) is common in children with cancer globally. We aimed to assess the prevalence, types, reasons, perceived effectiveness, and disclosure rate of T&CM use among children with cancer in Southern Egypt. We also investigated whether T&CM use contributed to delays in initial presentation and treatment. A cross-sectional design was utilized. Data were collected via an interviewer-administered questionnaire. Eligible children and their caregivers at the South Egypt Cancer Institute were invited to participate. Eighty-six children completed the study (response rate=86%). T&CM use was reported by 52 (60.5%) patients, with six (11.5%) experienced delayed presentation. The reasons for T&CM use were complementary for 37 (71%) and alternative for 15 (29%) of the participants. The types of T&CM used included herbal (63%), nutritional (33%), witchcraft (29%), and religious (19%) therapies. Approximately 48% of users employed multiple T&CM types. Family members recommended T&CM for 60% of the users. Most patients (65%) perceived T&CM as effective, with 71% initiating its use during the early phases of treatment. Almost all participants (98%) reported that healthcare providers did not inquire about T&CM use. T&CM usage was more prevalent among wealthier families (p=.023). There was no significant relationship between T&CM use and patient gender, diagnosis, residence, or paternal educational level. The significant utilization of T&CM among children with cancer highlights the need for healthcare providers to engage in open and early discussions with families regarding T&CM use.

Traditional and Complementary Medicine Use among Cancer Patients in Asian Countries: A Systematic Review and Meta-Analysis.

Globally, cancer patients frequently use T&CM during their treatment for various reasons. The primary concerns regarding the use of T&CM among cancer patients are the potential risks associated with interactions between pharmaceuticals and T&CM, as well as the risk of noncompliance with conventional cancer treatments. Despite the higher prevalence of T&CM use in Asia, driven by cultural, historical, and resource-related factors, no prior review has tried to estimate the prevalence and influencing factors of T&CM use and disclosure among cancer patients in this region. This study aims to examine the prevalence and disclosure rates of T&CM use among cancer patients in Asia to assess various factors influencing its use across different cancer treatment settings in Asia. Systematic research on T&CM use was conducted using four databases (PubMed, EMBASE, Web of Science, and CINAHAL) from inception to January 2023. Quality was assessed using the Appraisal Tool for Cross-Sectional Studies (AXIS). A random effects model was used to estimate the pooled prevalence of T&CM use, and data analysis was performed using Stata Version 16.0. Among the 4849 records retrieved, 41 eligible studies conducted in 14 Asian countries were included, involving a total of 14,976 participants. The pooled prevalence of T&CM use was 49.3%, ranging from 24.0% to 94.8%, and the disclosure rate of T&CM use was 38.2% (11.9% to 82.5%). The most commonly used T&CM modalities were herbal medicines and traditional medicine. Females were 22.0% more likely to use T&CM than males. A subgroup analysis revealed the highest prevalence of T&CM use was found in studies conducted in East Asia (62.4%) and those covered by both national and private insurance (55.8%). The disclosure rate of T&CM use to physicians remains low. Moreover, the factors influencing this disclosure are still insufficiently explored. Since the disclosure of T&CM use is a crucial indicator of patient safety and the quality of cancer treatment prognosis, future research should focus on identifying the determinants of non-disclosure.

The Impact of ESG Practice Indicators on Enterprise Development and Value

In recent years, the concept of ESG has aroused the attention of all walks of life. Coupled with the tendency of policy in the field of carbon peak and carbon neutrality, ESG disclosure of enterprises has a significant impact on enterprise development. In this paper, the Wind ESG rating index is used, and five automobile companies, BYD, Geely Automobile, Dongfeng Automobile, Changan Automobile and SAIC Motor, are selected as representatives. The impact of ESG performance on enterprise value is tested by case analysis and Wind ESG disclosure rating. It is found that good corporate ESG performance can improve corporate strength and value from environmental protection, corporate social governance and other aspects. The analysis shows that better ESG performance can affect the market value by adjusting accounting profit to reduce carbon emissions and so on, thereby improving the enterprise value. Further analysis shows that the index disclosed in the evaluation of ESG indicators of enterprises can also have a reverse effect on enterprises, and thus significantly improve the long-term ESG performance of enterprises. The results of this study are helpful for investors to better understand the development prospects of enterprises. At the same time, they are helpful for enterprises to promote ESG practice and disclosure, further promote the development of enterprises, improve performance and market competitiveness, and promote enterprises to embark on the path of sustainable development.

Social Needs Screening Via Electronic Tablet in Pediatric Primary Care.

(1) Assess whether health-related social needs (HRSN)/caregiver mental health concerns (CMHC) disclosure rates differ when screening questions are administered on paper versus electronic tablet. (2) Evaluate whether changes in need identification alters referral rates to social work and our medical-legal partnership (MLP). We conducted a retrospective review of HRSN/CMHC screening in publicly insured patients 0-18 years presenting for well-child visits in three primary care practices. Our primary outcome was HRSN/CMHC disclosure rate, comparing the proportion of positive HRSN/CMHC screens during the 11 months before and after screening modality change. Generalized estimating equations and interrupted time series (ITS) were used to assess changes over time. Mediation analyses assessed the indirect effect of HRSN/CMHC disclosure during the electronic screening period on changes in referrals to social work/MLP. A total of 16,151 patients had paper-based HRSN/CMHC screens; 13,019 patients had electronic screens. Overall, 11% of paper-based screens identified ≥1 need, compared to 26% of electronic screens (p<0.001). All three practices saw an increase in disclosure rate after transition from paper to electronic screening (odds ratio [OR] range 1.54 to 4.24). Using ITS, two of three practices had significantly increased odds of need disclosure with electronic screens compared to paper (OR 3.0, 95% confidence interval [CI] 2.5, 3.6; and OR 1.7, 95%CI 1.2, 2.4). Increased HRSN/CMHC disclosure rates from transitioning to electronic screening mediated increased referrals to social work/MLP. Electronic screening was associated with an increased HRSN/CMHC disclosure rate compared to paper, which led to increased referrals to social work/MLP.

A sound methodology: Measuring experiences of violent conflict through audio self-interviews

This paper investigates the impact of different survey administration methods on the disclosure of sensitive or traumatic experiences. Respondents of a pilot study in Ethiopia were randomly assigned to answer questions either using audio computer-assisted self-interviewing (ACASI) or as part of a face-to-face (FtF) enumerator-based interview. Results indicate that ACASI led to higher disclosure rates of conflict-related experiences, particularly for the most sensitive questions, i.e., when either the respondent or a close friend or family member was the victim, or when the trauma suffered was more severe. ACASI offers a viable solution to measure traumatic conflict-related experience exposure in low-literacy settings, overcoming the underestimation problem commonly observed when using standard survey methods.

Disclosure Rate and the Associated Factors Among Adolescents Living with the Human Immunodeficiency Virus in Gombe Metropolis, Nigeria

Disclosure Rate and the Associated Factors Among Adolescents Living with the Human Immunodeficiency Virus in Gombe Metropolis, Nigeria

Longitudinal Associations among Psychological Control, Positive and Negative Interactions, and Adolescents' Domain-Specific Disclosure to Parents.

Although much research has shown that parental psychological control undermines adolescents' routine disclosure to parents, past research has not examined whether the effects of psychological control on disclosure are domain-specific and mediated by the quality of adolescents' interactions with mothers and fathers. The present one-year longitudinal study examined whether parental support and negative interactions with each parent mediated longitudinal associations between adolescents' ratings of psychological control and adolescents' disclosure about routine prudential, personal, and multifaceted activities, as defined by social domain theory. These issues were examined over one year in 174 mostly White (74%), U.S. middle class middle adolescents (M = 15.70 years, SD = 0.63, 83 males). Greater parental psychological control was associated over time with less disclosure to both parents about personal activities and less disclosure to fathers about multifaceted issues. Perceived declines in support fully mediated the effects of psychological control on adolescent disclosure to mothers about personal issues and partially mediated the effects on disclosure to fathers about personal and multifaceted issues. In addition, negative interactions led to decreased disclosure about prudential issues. Thus, perceived psychological control and relationship quality had domain-specific and parent-specific longitudinal effects on adolescent disclosure to parents about their routine activities.

Estimating HIV Disclosure and Its Impact on Social Relations: A Cross-Sectional Study in Gujarat, India

Background: The disclosure of HIV-positive status can significantly impact social relationships. This study aimed to evaluate the prevalence of self-disclosure of HIV status and its effects on social relations among individuals living with HIV (PLHIV) in Gujarat, India. Methods: Conducted from April to June 2021, this cross-sectional study involved 383 PLHIV attending a tertiary-care medical college hospital in Gujarat, India. The sample size was determined using Epi Info software version 7. Data collection utilized a structured questionnaire covering socio-demographic information, HIV disclosure status, and its impact on social relationships. Multiple logistic regression analysis identified predictors of non-disclosure of HIV status to spouses. Results: Among the 383 participants, 83% disclosed their HIV status to their spouse, while disclosure rates to other social contacts varied. Post-disclosure, 7% reported strained or broken relationships with their spouses. Factors associated with non-disclosure to spouses included older age (adjusted odds ratio [aOR] 1.13, 95% confidence interval [CI] 1.07-1.20), female gender (aOR 6.00, 95% CI 1.81-19.88), lack of post-test counselling (aOR 3.29, 95% CI 1.01-10.70), and spouse being HIV-negative (aOR 3.60, 95% CI 1.27-10.25). Conclusion: In conclusion, while a significant proportion of PLHIV disclosed their HIV status to spouses, a notable proportion experienced strained relationships post-disclosure. Addressing barriers to disclosure, especially among older individuals and females, and ensuring adequate post-test counselling, may facilitate open communication and support among PLHIV and their social networks.

The Impact of Response Options On Formal Disclosure Rates for Disabilities in Organizations

Organizations collect disability-related information from employees to meet legislative requirements, foster inclusion, and respond to employee needs. However, there are likely more employees with disabilities than those who disclose at work. We tested whether altering the response option language on a disclosure form would increase disability disclosures, and whether increases differed by disability type and visibility. Employed adults were asked to identify as having a “disability,” “qualifying impairment,” “qualifying condition,” or “qualifying disability.” Results showed more disclosures when reporting a “qualifying condition” compared to a “disability,” especially among employees with a psychological or invisible disability. The manipulation of a single term on the disclosure form can increase reporting of disabilities, providing an evidence-based step to support inclusive organizational practices.

Enhancing capital market efficiency: The role of data assets disclosure in reducing stock price synchronicity

In the burgeoning digital economy, data have emerged as a pivotal factor of production, embodying a critical source of competitive advantage and core assets for companies. This study investigates the influence of data assets disclosure on the efficiency of capital market pricing, particularly through the lens of stock price synchronicity among Shanghai and Shenzhen A-share listed companies from 2013 to 2021. The analysis reveals that transparent data assets information significantly diminishes stock price synchronicity. The reduction is more pronounced when the disclosed data assets information is highly verifiable and comprehensible. Mechanistic exploration suggests that this effect primarily arises from diminished information asymmetry, enhanced long-term investments by institutional investors, and eased financing constraints. Notably, the impact is more substantial in non-high-tech companies and those with superior information disclosure ratings. After rigorous robustness checks and endogeneity considerations, our findings persist, highlighting the critical function of data assets disclosure in reducing stock price synchronicity and offering actionable insights for refining corporate information disclosure and governance practices.

Association between Paediatric Complementary and Alternative Medicine Use and Parental Health Literacy, Child Health, and Socio-Economic Variables: A Prospective Study.

Complementary and Alternative Medicines (CAMs) constitute products and practices not considered allopathic medicine. CAM use is high in children, but little is known about factors that may influence parents using CAM with their child. This study aimed to determine the variables associated with CAM use in children with a prospective study among children and their parents attending a tertiary care hospital in New Zealand (NZ). Outcomes included current CAM use, parental opinions on CAM, parental health literacy and child well-being. This study was completed by 130 parents (85% female), and the mean child age was 6.7 years. CAM use was reported for 59 (45%) children, the most common being oral supplements and body manipulation. Children were more likely to use CAM if their parent had higher health literacy (p = 0.001), and if they had previously attended the emergency department within 12 months (p = 0.03). There was no association between child well-being and CAM use. Parental opinion of using CAM only if a doctor recommended it was associated with CAM use for their child (p = 0.01). Only 40% of parents disclosed their child's CAM use to the medical team. This study highlights that parental health literacy influences the use of CAM for children in NZ, providing insight for translational research to improve CAM safety and disclosure rates in NZ.

Does implying peer knowledge during an interview promote truthful disclosures from peer disclosure recipients and witnesses?

We tested a novel implied peer knowledge paradigm in which both child witnesses and child recipients (children who previously received a disclosure from a witness) were able to infer, with varying degrees of saliency, the likelihood that an adult interviewer would hear about a negative transgression from a peer and adjust their disclosure strategy accordingly. We tracked children’s disclosures (N = 418; aged 6-12 years; Mage = 8.91 years, SD = 1.37) across two interviews and found that providing a verbal notice of implied knowledge to child disclosure recipients (not child witnesses) that a peer who had previously disclosed to them would also be talking to an adult increased their disclosure rates. This study adds to a small body of work examining patterns of disclosure transmissions from witnesses to peers to adults, which is frequently observed in situations of child sexual abuse.

Between “You” and “Me”: Effects of Pronouns and Order on Disclosing Sexual Assault

ABSTRACT The wording of self-report instruments likely affects its responses; however, there has been very little inquiry into the topic. The purpose of this study was to examine how items in a sexual assault experiences questionnaire varied based on pronouns (first person or second person) and order (sexual-behavior or coercive-tactic first) affected responses. College students (N = 979) were randomly assigned in a 2 by 2 between-subjects experiment to experimental versions of the Sexual Experiences Survey (SES). The findings indicated that the condition with second-person pronouns and coercive-tactic first phrasing had the highest rate of disclosure. Based on reading time results, respondents may have engaged more in processing of items with second-person pronouns or coercive-tactic first phrasing. Moreover, respondents in coercive-tactic first conditions reported more mental effort was required in answering compared to respondents in the sexual-behavior first conditions. There was no effect of condition on negative affect and very little change in negative affect from completing the SES. Overall, the results support the use of second-person pronouns and coercive-tactic first phrasing in sexual assault self-report instruments to support disclosure of this stigmatized crime. Future research should examine how these findings may be extended to other self-report instruments.

Information disclosure and ESG rating disagreement: Evidence from green bond issuance in China

We explore the relationship between information disclosure and ESG rating disagreement using China's A-share listed companies' green bond issuance from 2011 to 2021. We find a significantly positive correlation between corporate green bond issuance and ESG rating disagreement, which suggests that the ESG ratings disagreement among rating agencies tends to increase for firms with the issuance of green bonds. The results hold valid after a series of robustness tests. We also find that after issuing green bonds, the firm's ESG disclosure score improves significantly, especially in the environmental and social disclosure score components, indicating that firms indeed disclose additional environmental and social information along the issuance of green bonds, which leads to the increase of ESG rating disagreement among rating agencies. Especially, the effect on ESG rating disagreement of the information disclosure is more prominent for firms with more related information disclosed and more attention. In further analysis, we find a positive moderating effect of ESG reports between green bond issuance and ESG rating disagreement.

Chinese Sustainable Development Review

ESG refers to the three sustainability factors of Environmental, Social, and Governance, and is a framework for assessing and measuring corporate's performance and impact in these three areas. China's ESG practices and development have received increasing attention and promotion in recent years. However, compared to the relatively mature ESG disclosure and rating systems in advanced countries in Europe and the United States, China's ESG system still faces challenges such as incomplete information disclosure and inconsistent rating standards. This paper focuses on analyzing the carbon emission levels and ESG disclosure within China's enabling and driving industries. It also takes petroleum and petrochemical, food and beverage, textile and apparel, automobile manufacturing, and electronic and electrical appliances in the enabling industries as representatives analyzes the differences in ESG reports between domestic and foreign enterprises in the corresponding industries, and clarifies the key indicators for ESG ratings. Based on these findings, this study formulates an industry-specific ESG rating index matrix that is tailored to China's national conditions, and emphasizes the weight of “E” to highlight the contribution of corporate ESG to the dual-carbon goal and circular economy, providing a valuable reference for The rating index matrix helps to solve the problems of incomplete information disclosure and inconsistent rating standards in China's ESG practice and promotes the enabling industry in China to achieve better results in sustainable development.

The Effect of Sustainability Reporting Disclosure, Environment, Social and Governance Rating, and Digital Banking Transactions on Firm Value with Financial Performance as an Intervening Variable (Case Study on Commercial Bank in Indonesia)

The purpose of this study is to examine the effect of disclosure on sustainability reporting(SR), environmental, social, and governance (ESG) ratings, and digital banking transactions on firm value (PBV) with financial performance (ROA) as an intervening variable. This study's population consists of eight Indonesian commercial banks listed on the Indonesia Stock Exchange and classified as KBMI 3 or 4 that released financial and sustainability reports between 2018 and 2022. Thedata analysis approach of this study is quantitative, with a casual design processed using Eviews 12. The result of this study shows that disclosure of sustainability reporting has a positive and significant influence on firm value of KBMI 3 and 4 category banks, whereas ESG ratings, digital banking transactions, and company performance have no effect.

Support, not blame: safe partner disclosure among women diagnosed with HIV late in pregnancy in South Africa and Uganda

BackgroundHIV partner disclosure rates remain low among pregnant women living with HIV in many African countries despite potential benefits for women and their families. Partner disclosure can trigger negative responses like blame, violence, and separation. Women diagnosed with HIV late in pregnancy have limited time to prepare for partner disclosure. We sought to understand challenges around partner disclosure and non-disclosure faced by women diagnosed with HIV late in pregnancy in South Africa and Uganda and to explore pathways to safe partner disclosure.MethodsWe conducted in-depth interviews and focus group discussions with pregnant women and lactating mothers living with HIV (n = 109), disaggregated by antenatal care (ANC) initiation before and after 20 weeks of gestation, male partners (n = 87), and health workers (n = 53). All participants were recruited from DolPHIN2 trial sites in Kampala (Uganda) and Gugulethu (South Africa). Topic guides explored barriers to partner disclosure, effects of non-disclosure, strategies for safe disclosure. Using the framework analysis approach, we coded and summarised data based on a socio-ecological model, topic guides, and emerging issues from the data. Data was analysed in NVivo software.ResultsOur findings illustrate pregnant women who initiate ANC late experience many difficulties which are compounded by the late HIV diagnosis. Various individual, interpersonal, community, and health system factors complicate partner disclosure among these women. They postpone or decide against partner disclosure mainly for own and baby’s safety. Women experience stress and poor mental health because of non-disclosure while demonstrating agency and resilience. We found many similarities and some differences around preferred approaches to safe partner disclosure among female and male participants across countries. Women and male partners preferred healthcare workers to assist with disclosure by identifying the ‘right’ time to disclose, mentoring women to enhance their confidence and communication skills, and providing professional mediation for partner disclosure and couple testing. Increasing the number of counsellors and training them on safe partner disclosure was deemed necessary for strengthening local health services to improve safe partner disclosure.ConclusionHIV diagnosis late in pregnancy amplifies existing difficulties among pregnant women. Late ANC initiation is an indicator for the likelihood that a pregnant woman is highly vulnerable and needs safeguarding. Respective health programmes should be prepared to offer women initiating ANC late in pregnancy additional support and referral to complementary programmes to achieve safe partner disclosure and good health.

Psychosocial outcomes of children born via embryo donation.

What are parents' perceptions of their relationships with and the psychosocial adjustments of their children who are born via embryo donation? Families created through embryo donation have well-adjusted parent-child relationships and reassuring child psychosocial outcomes. Embryo donation is an effective and growing form of third-party reproduction, but there is limited research in this field. Prior studies suggest that families created through gamete donation function well regarding parent-child relationship quality and child behavioral and socioemotional adjustment. This is a cross-sectional survey study with 187 total participants. Parents of children born via embryo donation were recruited nationally by contacting all embryo donation programs registered with the Society for Assisted Reproductive Technology Clinic Outcome Reporting System (SART CORS) as well as medically directed embryo donation or 'embryo adoption' centers. Participants completed three online Qualtrics questionnaires. The first was a survey including 33 questions on demographics, the procurement process, and self-reported obstetric outcomes. Participants also completed two standardized measures assessing children's behavior and parents' adjustment to parenthood: the Strengths and Difficulties Questionnaire (SDQ) and the Parental Acceptance-Rejection Questionnaire (PARQ). Scoring of the SDQ and PARQ was totaled and compared to standardized values (SDQ) or previously published results on other forms of gamete donation (PARQ), such as oocyte donation and sperm donation. On the SDQ (n = 46), the average total difficulties scores by age were: 8.2 ± 0.98 for ages 2-4, 7.6 ± 0.93 for ages 5-10, and 3.5 ± 0.77 for ages 11-17; this is compared to the normal reported range of 0-13, which indicates that clinically significant psychosocial problems are unlikely. Across all ages and individual categories (emotional symptoms, conduct problem, hyperactivity, peer problem, prosocial), scores on the SDQ were within the normal ranges. The average PARQ score (n = 70) for all respondents was 27.5 ± 1.18 (range: 24-96), suggesting perceived parental acceptance. Because this study was cross-sectional, it could not capture familial relationships over time. This survey-based study design allows for potential selection bias (parents of well-adjusted children may be more likely to participate). Additionally, the overall sample size is relatively small; however, it remains one of the largest published to date. Another significant limitation to this study is the lack of generalizability: most participants were recruited from private, faith-based, embryo donation programs who are demographically similar. Though embryo donation is an established form of third-party reproduction, it is significantly less robustly studied compared to other forms of gamete donation (oocyte or sperm donation). This study provides a larger data set with a more expanded age range of children compared to the limited number of previously published studies. Furthermore, these findings indicate a high parental disclosure rate with respect to the use of embryo donation which contrasts previous findings. No external funding source was utilized for the completion of this study. No conflicts are disclosed. N/A.