Purpose This study aims to investigate the relationship between corporate governance efficiency and firms’ climate change financial disclosure in the three highest-emitting countries, along with heterogeneous regulatory contexts: India, China and the USA. Design/methodology/approach The analysis includes the top 50 firms from each country, selected based on market capitalization, over the period 2018–2019 to 2022–2023. The study uses a random-effects Tobit regression model, along with an instrumental variable-based two-stage least squares model for robustness checks. The corporate governance index has been computed following OECD methodology, and climate change financial disclosure scores have been computed through content analysis using a four-point scale technique. Findings The study finds that effective internal governance significantly improves climate disclosure in all three countries, with US firms showing the highest governance efficiency and disclosure levels. This highlights the key role of strong governance in promoting transparency, supporting stakeholder, legitimacy, agency and institutional logics theoretical perspectives. Research limitations/implications Theoretically, this study demonstrates that integrating stakeholder, legitimacy, agency and institutional logics provides a more comprehensive understanding of how governance mechanisms affect climate-related disclosure. Furthermore, viewing governance efficiency as multidimensional better explains differences in disclosure across regulatory environments. Practical implications The findings inform policymakers, corporate leaders and ESG standard-setters on the importance of strengthening internal governance systems and embedding them within international disclosure frameworks to enhance transparency and accountability. Originality/value This research offers a novel conceptualization of CG efficiency and demonstrates its critical role in shaping strategic climate disclosure practices across divergent national settings.

Self-Disclosure and Psychological Well-Being in Chinese Adolescents: Exploring the Role of Self-Perception.

Despite the considerable level awareness of disclosure requirements, social responsibility disclosure of Islamic banks has not been encouraging. Systematic literature reviews that attempted to provide more insights were severely lacking due to the limitations of publications on social reporting in Islamic banks. This study extended the review to studies, published in Scopus indexed journals between 2010 and 2025. The review sought to determine the level and determinants of social responsibility disclosure. The study further identified the theories and methodologies employed in past studies. Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework was employed to select 33 articles that met the inclusion criteria. The study found that legitimacy and stakeholder theories were mostly used in Islamic social reporting studies. It was also discovered that ordinary least square (OLS) regression was mostly adopted in the reviewed publications. The study discovered an increasing trend and that Islamic social reporting was used in some studies, as explanatory variable with conflicting results. Reports of past findings were also inconclusive regarding the influence of ownership structure, and corporate governance on social reporting. The study concluded that the inconsistencies in theory, methodologies, and findings require further investigation, for more robust results in future research.

Trauma disclosure and willingness to involve close others in therapy across two exposure-based treatments for PTSD.

Although differences in adolescent disclosure about their everyday activities to mothers and fathers are well-documented, less research has examined heterogeneity in disclosure, particularly to both parents jointly. Using latent profile analysis, this 1-year longitudinal study examined patterns of adolescent disclosure to both parents across personal, multifaceted, and prudential issues as defined within social-cognitive domain theory, as well as links to adjustment. The sample included 214 U.S. middle-class middle adolescents (Mage = 15.96, SD = 0.83, 103 males). Adolescents completed surveys measuring disclosure to and relationship quality with each parent and adjustment over 1 year (from 2014 to 2015). Three distinct profiles emerged. Adolescents in the traditional profile (N = 100) disclosed more to mothers than fathers, particularly about personal and multifaceted issues. Reserved profile adolescents (N = 72) had low levels of disclosure to both parents, with more disclosure about personal and multifaceted than prudential issues. Youth in the balanced profile (N = 42) had high levels of disclosure to both parents about all issues. They also had better relationships with parents at Wave 1, greater over time decreases in problem behavior compared to other profiles, and unique to this profile, increases in depressed mood over time. Normatively, adolescents in this sample disclosed more to mothers than to fathers about personal and multifaceted issues. Mixed effects on adjustment were found in adolescents disclosing at high levels to both parents, suggesting problems in autonomy development. More research should examine developmentally appropriate disclosure to both parents across domains. (PsycInfo Database Record (c) 2026 APA, all rights reserved).

This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.

This study aims to analyze the level of conformity of carbon emission disclosure based on Environmental Management Accounting (EMA) through the GRI 305 standard in companies included in the IDX LQ45 Low Carbon Leaders (LQ45LCL) index during the period 2022–2024. The increasing global attention to Environmental, Social, and Governance (ESG) issues encourages companies to improve transparency in environmental reporting, particularly regarding carbon emissions. EMA plays an important role as an internal accounting system that provides environmental information used in sustainability reporting. However, variations in the quality of carbon emission disclosure among companies indicate that the implementation of EMA is not yet fully optimal. This research uses a quantitative descriptive approach by analyzing the level of disclosure conformity of GRI 305 indicators in sustainability reports of companies included in the IDX LQ45 Low Carbon Leaders index. The level of conformity is calculated by comparing the number of disclosed indicator criteria with the maximum number of criteria that should be disclosed. The classification of disclosure levels includes not applied, limited disclosure, partially applied, well applied, and fully applied. The results show that the level of carbon emission disclosure among companies varies across the observation period. Several companies demonstrate an increasing trend in disclosure, while others experience fluctuations or remain at a limited disclosure level. Overall, most companies fall within the partially applied category, indicating that carbon emission disclosure has not yet been comprehensively implemented according to the GRI 305 standards. These findings suggest that although companies in the LQ45LCL index are recognized as low-carbon leaders, improvements in the implementation of Environmental Management Accounting are still needed to enhance the transparency and completeness of carbon emission reporting.

Purpose Today, environmental, social and governance (ESG) issues are very important for the corporate sustainability reporting performance and trustworthiness. To help organizations respond to these expectations, guides have been designed, offering a systematic approach for reporting ESG information. Although such standards facilitate firms to disclose a complete picture of their ESG performance, the effective implementations of these guidelines remain a challenge for the business community. In this context, this paper examines the quality of ESG information disclosed by Greek firms in relation to an ESG guide introduced by the Athens Stock Exchange (Greece) which is in line with the various international standards. Design/methodology/approach An evaluation framework based on a content analysis technique was constructed that combines a set of reporting topics and a scoring system. This framework was applied to a sample of Greek sustainability reports to assess the quality of the disclosed ESG information. Findings The findings showed that the sampled firms provide a moderate level of ESG disclosure in terms of both quality and quantity. Environmental issues are the most well-disclosed issues compared to the other two ESG dimensions, with industry sensitivity (i.e. division into sensitive and non-sensitive sectors) being a factor which affects disclosure performance. In contrast the listed status of firms and the publication years do not affect the disclosure quality. Originality/value This paper contributes to the literature on the quality of ESG disclosures. Focusing on the Greek context, it provides insights into the ESG reporting behavior of firms operating under the common regulatory regime of a European Union member state. It offers empirical evidence on the ESG reporting practices of Greek firms and their initial responses to the requirements of an ESG guideline.

ABSTRACT We explore how peer firms' ESG disclosure practices influence the disclosure strategies of target firms within a dynamic signaling framework. Drawing on data from Chinese listed companies, we integrate Bloomberg's ESG scores with a text‐analysis‐based disclosure index derived from ESG, CSR, and annual reports. Our findings reveal notable peer effects shaped by both industry and regional interactions, with executive green cognition acting as a key mediating mechanism. Digital transformation strengthens firms' capacity to respond effectively to peer signals, while financial constraints heighten the tendency to imitate others. These effects are particularly evident among firms in polluting industries, where competitive and imitative pressures are more intense. Interestingly, no significant differences emerge between state‐owned and private firms. Moreover, we uncover an inverted U‐shaped relationship between peer disclosure intensity and greenwashing tendencies: moderate levels of peer disclosure encourage symbolic strategies, whereas higher levels foster more authentic disclosure. Overall, this study highlights the dynamic interplay between group behaviors, executive cognition, and contextual constraints in shaping ESG disclosure. By linking peer‐driven disclosure dynamics to the credibility of sustainability‐related communication, our findings provide important insights into how corporate behavior can either support or hinder broader sustainable development objectives.

ABSTRACT This study examines how transparency about AI-assisted fact-checking shapes audience trust and misbelief correction. An experiment (N = 393) manipulating AI use disclosure levels (no disclosure, simple disclosure, detailed disclosure, third-party disclosure) found that disclosing AI use does not reduce message, author, or source credibility. Detailed disclosure that clarifies procedures and human oversight enhances author and source credibility through increased perceived transparency. By contrast, third-party revelation of undisclosed AI use substantially undermines credibility and weakens misbelief correction. These findings indicate that disclosure timing and detail, rather than AI use per se, are central to maintaining trust in journalistic fact-checking.

To investigate the impact of green finance on ecological environment governance, this study measures the development level of green finance in 30 Chinese provinces from 2008 to 2020. Based on existing research and theoretical analysis, an empirical test was conducted to explore the effect of green finance development on the emission of "three wastes" pollutants. The results indicate that the adoption of green finance can effectively reduce regional "three wastes" pollutant emissions, holding significant positive implications for environmental pollution control. Through transmission mechanism analysis, it is found that industrial structure upgrading effectively promotes regional environment governance, with green finance playing a pivotal role in this process. Furthermore, regional heterogeneity analysis reveals that compared to central provinces, the eastern and western provinces exhibit a more prominent performance in environmental governance through green finance. Based on these conclusions, policy recommendations are proposed, including improving the level of environmental information disclosure by financial institutions, perfecting the green finance policy system, strengthening green finance incentive mechanisms, and enhancing government supervision and management to promote pollution reduction and ecological quality improvement.

Purpose In e-commerce, eco-conscious consumers' focus on fresh produce has shifted from singular quality/safety to a composite dimension of quality, low-carbon and environmental attributes. This elevates information screening difficulty and disclosure management complexity, with blockchain technology (BT) offering a breakthrough for such issues. Design/methodology/approach We model a two-echelon supply chain (supplier-platform) under decentralized/integrated decision frameworks, constructing profit models with/without BT-based disclosure to derive optimal pricing, commission, carbon reduction and BT investment strategies. Findings Under any power structure, information disclosure motivation is jointly determined by information credibility and disclosure level: Full disclosure enhances the profit advantage of integrated decision-making while driving up prices; partial disclosure weakens this advantage and reduces carbon emission reduction sensitivity; BT's unit data maintenance cost solely influences the disclosure motivation's direction in integrated decision-making; platforms exhibit stronger disclosure willingness than suppliers when the pre- and post-disclosure trust gap is significant; and under specific conditions, BT-based integration outperforms decentralized decision-making in economic and environmental performance. Originality/value This study explores how BT-enabled multi-information disclosure affects fresh e-commerce optimization and management, advances BT's expanded application in e-commerce supply chains and provides theoretical guidance for balancing economic and environmental performance in sustainable fresh e-commerce by adjusting strategic information disclosure in complex scenarios.

In recent years, one of the directions of the long-term strategy for the development of large industrial enterprises in Russia has been the concept of sustainable development, for the assessment of implementation where the formation of a corporate information environment, presented in the format of annual reports or non-financial reporting is a prerequisite. Currently there are no uniform requirements for the submission of annual reports and there is no complete list of mandatory topics which information should be provided in the reports. The article presents the study findings in the development of methodological approaches to the formation of the accounting and information model of ESG activities of industrial enterprises in accordance with the requirements of international and national accounting and reporting standards. Based on a retrospective analysis of the Russian practice of the information disclosure level on the implementation of the concept of sustainable development in industrial enterprises, a systematic and unified list of topics for which information should be disclosed in financial reporting is proposed, as well as an indicator hierarchy system and their coding used in the accounting and information model of ESG activities of industrial enterprises. Using the example of Gazprom PJSC, the author's ESG reporting format is presented, which is offered for use by Russian enterprises. The proposed universal accounting and information model of ESG activities of enterprises, reflected in non-financial reporting, should serve as a basis for further development of the formation system and external verification of ESG reporting, expansion of its functionality and integration with international standards of formation, as well as for final ESG assessment and creation of a unified information environment of the ESG landscape of the financial management system of enterprises.

The association between shame and friendship in individuals with exstrophy-epispadias complex.

ABSTRACT This study examines sectoral heterogeneity in corporate biodiversity disclosure (CBD) among Chinese listed firms over the period 2001–2023. Drawing on stakeholder, institutional, and resource dependency theories, it investigates how environmental exposure, ownership structures, and market dynamics influence biodiversity risk recognition and disclosure intensity across 19 industries. Based on a longitudinal dataset comprising 57,367 firm‐year observations, the findings reveal substantial variation in CBD practices. Environmentally sensitive sectors such as agriculture, mining, and construction demonstrate higher disclosure levels, while service‐oriented industries often engage in symbolic reporting. Temporal analysis highlights accelerated CBD growth in IT and finance sectors, challenging conventional assumptions about ecological proximity. The study offers policy insights for tailoring biodiversity reporting frameworks to sector‐specific characteristics in emerging markets.

To examine workplace experiences, perspectives on coming out at work, organisational climate and mental health status of lesbian, gay, bisexual, transgender, queer/questioning and other sexual, and gender minority healthcare providers (LGBTQ+ HCPs) within an East Asian cultural context. Observational, cross-sectional study. An online cross-sectional survey was conducted among 173 Taiwanese LGBTQ+ HCPs between May and August 2024. Most of the 173 respondents did not disclose their LGBTQ+ identities to any colleagues, and approximately two-fifths met the clinically significant threshold for depressive symptoms. Furthermore, compared to LGBTQ+ HCPs who disclosed to all, most, about half or a few colleagues, those who had not disclosed to any colleagues reported higher levels of depressive symptoms, lower self-esteem, less comfort with disclosure, greater perceived necessity to conceal their LGBTQ+ identities, lower scores for job stability or security, poorer interpersonal relations and lower agreement that an LGBTQ+-inclusive workplace climate would influence their willingness to remain in their current jobs. Although approximately 80% of the LGBTQ+ HCPs reported that they were familiar with national workplace antidiscrimination laws and that their organisations had grievance mechanisms, nearly two-fifths did not trust the grievance systems or procedures within their organisations. Results emphasise the urgent need to create an LGBTQ+-inclusive workplace environment with clear and enforceable antidiscrimination policies and inclusive organisational practices to improve both disclosure safety and mental health outcomes for LGBTQ+ HCPs. The study results extend existing knowledge by identifying the relationship between different levels of disclosure and mental health status among LGBTQ+ HCPs. They also highlight the importance of establishing support groups, a comprehensive mental health referral system and enforcement mechanisms that safeguard legal rights without compromising the privacy or safety of LGBTQ+ HCPs. No patient or public contribution.

Abstract This paper empirically examines this question using a sample of A-share listed companies from 2010 to 2023. Findings reveal that climate policy uncertainty significantly increases corporate green innovation bubbles, a conclusion that holds under a series of robustness and endogeneity tests. Heterogeneity tests reveal that climate policy uncertainty exerts more pronounced effects on manufacturing firms, high-tech enterprises, heavily polluting companies, noncompetitive firms, and businesses in China’s central and western regions. Mechanism tests show that climate policy uncertainty influences corporate green innovation bubbles through dual channels: disclosure levels and information verification costs. Its net effect depends on the dynamic equilibrium between policy volatility intensity and market development maturity. Further analysis indicates that climate policy uncertainty substantially amplifies corporate green innovation bubbles by suppressing substantive innovation while promoting strategic innovation. A microlevel transmission chain exists linking “policy volatility–innovation type–bubble evolution,” where asymmetric changes in these factors significantly intensify bubble severity. Economic consequence analysis reveals that increased corporate green innovation bubbles temporarily boost financial performance and reduce financing constraints, reflecting a mismatch between short-term market incentives and long-term risks.

Purpose: The research examines whether mandatory disclosure provides investors with insight into the value-generating capabilities of intangible assets by investigating the impact of mandatory disclosure on the relationship between intangible assets and firm market value, i.e., the value-relevance of intangible assets. Methodology/research approach: The study utilizes unique hand-collected disclosure data to measure the compliance level with IAS 38 for 117 companies listed in Poland in 2018. Disclosure indexes are incorporated into the Ohlson (1995) model to conclude investorsʼ expectations regarding the economic potential of intangible assets. Findings: Intangible assets are positively and significantly correlated with a firmʼs market value, while the level of mandatory disclosure moderates this relationship. A high disclosure level reduces information asymmetry and leads to a more accurate, yet less favorable, assessment of the economic potential of intangible assets. More disclo-sure is associated with a negative adjustment in a firm's market value. Under infor-mation asymmetry, investors evaluate the economic potential of intangible assets over-optimistically, which may lead to suboptimal resource allocation. Research implications: In low enforcement environments, there are no incentives for managers to report enhanced mandatory information on intangible assets, as it negatively impacts a firmʼs market value. The role of regulatory bodies is to strengthen the enforcement level to protect investors and provide optimal resource allocation. Originality/value: The study contributes to the literature by examining the market consequences of mandatory disclosure and providing deeper insight into the evaluation of mandatory information by equity investors under information asymmetry.

Purpose This study explains how universities' marketing capabilities translate into measurable strategic performance and tests whether intellectual capital disclosure, across human, structural, and relational dimensions, conditions amplify that relationship in an emerging economy higher education context. Design/methodology/approach We compile a multi-source panel for public and private Jordanian universities, aligning validated measures of marketing capabilities with independently assessed levels of intellectual capital disclosure. Strategic performance is captured through recognised indicators of university value creation. Hypotheses are examined via moderated models with interaction terms, university and year effects, clustered standard errors, and robustness checks. Findings Marketing capabilities are positively and significantly associated with strategic performance. Intellectual capital disclosure strengthens this association, with structural disclosure exerting the largest conditioning effect, followed by human and then relational disclosure. Universities that combine dynamic marketing capabilities with mature, verifiable disclosure architectures convert the marketing narrative more reliably into observable value, admissions, research funding, and partnerships. Research limitations/implications Findings are bounded by a single national setting and a 2014–2024 panel. Publicly reported proxies and content-based coding for disclosure may entail measurement error, and residual endogeneity cannot be ruled out despite controls. Future research should exploit longer multi-country panels and quasi experimental shocks, deploy lagged IV specifications and a multi-level models programme, college, university, and use audited, quality weighted disclosure indices to sharpen identification and generalisability. Originality/value The paper repositions intellectual capital disclosure as a contextual, knowledge infrastructure moderator, not a mere communication output, that raises the marginal returns to dynamic marketing capabilities. It demonstrates the empirical dominance of structural disclosure and disentangles the distinct conditioning effects of human and relational disclosure, integrating RBV KBV with dynamic capabilities, signalling, legitimacy, and complementarity supermodularity in an under researched higher education setting.

ABSTRACT The rise of social media has sparked discussions about potential risks to health professionals’ reputations and employment. However, its impact on professional credibility and the health professional-client relationship remains underexplored. This study examines how personal disclosure on health professionals’ Instagram profiles influences their credibility and affects client perceptions across cultural contexts. Using a controlled field study, participants from Kuwait and the US reviewed randomly assigned mock Instagram profiles of health professionals, varying by gender, intensity of social media use, and level of personal disclosure. Participants rated credibility on a visual analog scale, with analyses testing its effect on their willingness to become clients. Results indicate that personal disclosure significantly influences credibility but in culturally distinct ways. In Kuwait, profiles with higher personal disclosure increased perceived credibility, while in the US, they lowered it. Overall, greater personal disclosure negatively impacted willingness to be a client, with credibility mediating this relationship. US participants were less likely to seek services from professionals they deemed less credible, while Kuwaiti participants showed the opposite trend. These findings highlight the role of cultural context in shaping digital reputation management, providing critical insights for healthcare professionals navigating social media use.