Limited Disclosure Research Articles

Mothers with Breastfeeding Difficulty Report Increased Depressive Symptoms and Impaired Maternal-Infant Bonding on Social Media.

Background: Protection against postpartum depression is a commonly cited maternal benefit of breastfeeding. However, recent studies have found that negative breastfeeding experiences may actually increase the risk of depressive symptoms. Objective: To investigate women's self-reported associations between breastfeeding experiences and depressive symptoms on a social media platform. Study Design: An electronic search was conducted on Reddit of all original user posts using keywords "breastfeeding" and "depression" from February 2013 to July 2021. Relevant posts and corresponding comments were manually extracted, evaluated for inclusion and exclusion criteria, and analyzed for thematic content. Results: In total, 584 entries was analyzed. Mothers most frequently described difficulty breastfeeding as the cause of new onset mental health symptoms (53%); however, mothers breastfeeding without difficulty were also susceptible (20%). Mothers also reported exacerbated preexisting mental health symptoms-predominantly related to difficulty breastfeeding (17%), but again, others experienced no difficulty (6%). Common words included among all entries were "guilt" (17%), "fail" (14%), "pressure" (7%), "shame" (6%), and "alone" (6%). Among mothers mentioning bonding (n = 99), 58% reported that breastfeeding inhibited infant bonding, versus 1% enhanced bonding; furthermore, 63% reported increased bonding after switching to formula versus 8% unchanged and 6% decreased bonding. Nearly one-quarter (23%) of all posts described inadequate breastfeeding counseling. Finally, 9% of all posts reported a negative experience with health care providers versus 6% a positive experience. Conclusions: Mothers struggling to breastfeed may not experience the classically described benefits of breastfeeding, instead experiencing increased depressive and other mental health symptoms and impaired maternal-infant bonding. Furthermore, limited provider disclosure about potential breastfeeding challenges and alternatives to breastfeeding may exacerbate mental health symptoms associated with breastfeeding difficulties. Balanced information should be presented to mothers contemplating breastfeeding in order to minimize maternal perceptions of "failure."

Board monitoring and corporate disclosure: the role of the institutional environment and firm-level governance

PurposeThis article aims to answer two research questions that remain controversial in the accounting and corporate governance literature: (1) how corporate disclosure is related to board monitoring and (2) how this link is affected by the institutional environment and firm-level governance.Design/methodology/approachThe study is based on S&P data on corporate disclosure by Russian companies collected over 2002–2010 and supplemented by information from the SKRIN database. The dataset covers 125 non-financial companies, with 559 observations in total. We use three indicators of board monitoring: the percentage of non-executive directors, a dummy for two-tier boards, and a dummy for an audit committee. The firm’s governance is proxied by a dummy for single class stock, while the institutional environment is proxied by a dummy for ADRs/GDRs. We apply conventional methods of panel data analysis with several robustness checks, including the random- and fixed-effects models, 2SLS that addresses the potential endogeneity of board composition, alternative definitions of the dependent variable, and an extended list of controls.FindingsWe find a positive (complementary) relationship between the amount of disclosure and the proxies for board monitoring employed. This complementary relationship turns out to be the strongest among companies that have better internal governance but face a weaker institutional environment. There is little evidence of such complementarity under strong institutions.Practical implicationsThe findings may be of interest to investors and policymakers. As to the former, the results warn of firms that provide limited disclosure in the presence of strong corporate governance arrangements, such as independent boards, as these factors are not substitutes for each other. As to the latter, the results support comprehensive policies aimed at simultaneous improvements in both board governance and corporate disclosure in weak institutional settings.Originality/valueThis paper uses a unique setting and rich, partly proprietary data to extend the existing literature on the relationship between corporate disclosure and board monitoring, with an emphasis on the moderating role of the institutional environment and firm-level governance. It is also one of the very few studies of corporate disclosure in Russia, an important emerging economy of the early 2000s.

Corporate governance impact on risk disclosure in Shariah-compliant financial firms of Kuwait

Purpose This study aims to investigate the relationship between corporate governance characteristics and risk disclosure in Shariah-compliant financial firms operating in Kuwait. It aims to provide insights into the factors influencing risk disclosure practices within these institutions. Design/methodology/approach The research used manual content analysis to quantify risk disclosure levels in the annual reports of 47 Shariah-compliant financial companies listed in Kuwait in 2020. Subsequently, multiple regression analysis was conducted to assess the impact of various corporate governance factors on the extent of risk disclosure. Findings The study reveals that while Kuwaiti Shariah-compliant firms exhibit limited risk disclosure in their annual reports, larger boards and committees, along with a higher number of independent directors, positively influence the level of risk disclosure. Interestingly, the size of the Shariah supervisory boards did not show a significant impact on risk disclosure practices. Practical implications These findings hold regulatory implications for Kuwait, highlighting the need to ensure information adequacy and promote market efficiency. Additionally, they offer practical insights for managers and investors seeking to optimize fund sourcing and diversify investment portfolios within the context of Shariah-compliant financial institutions. Originality/value This study contributes to the existing literature by providing empirical evidence on the relationship between corporate governance characteristics and risk disclosure in the specific context of Shariah-compliant financial firms operating in Kuwait. Furthermore, it identifies avenues for future research to delve into the influence of additional governance factors on risk disclosure practices within this unique financial landscape.

Corporate Sustainability Due Diligence

Ever since the concept of Corporate Social Responsibility (CSR) be-gan to take off in the 1970s, multinational corporations (MNCs) and international organizations have attempted to implement a variety of voluntary initiatives to detect and prevent human rights and environ-mental abuses within corporate supply chains. Despite these voluntary initiatives, however, human rights violations and environmental dam-age have continued to occur frequently within the supply chains of MNCs, leading to increased calls for binding, “hard law” remedies. The adoption of the United Nations’ Guiding Principles on Business and Human Rights (UNGPs) in 2011 catalyzed efforts to adopt domestic mandatory human rights due diligence (mHRDD) laws, and since 2017, a growing number of nations have passed more comprehensive human rights and environmental due diligence (HREDD) laws that recognize the connection between human rights and the environment. The most ambitious HREDD proposal thus far is the European Union’s proposed Corporate Sustainability Due Diligence Directive (CS3D), which, when enacted, will impose mandatory human rights and environmental due diligence requirements on corporations that conduct business in the European Union. This Note assesses the feasibility and desirability of adopting domes-tic HREDD legislation in the United States based on the framework provided by the EU’s proposed CS3D. The predominant reliance in the U.S. on voluntary CSR initiatives and limited disclosure regulations is insufficient to prevent human rights and environmental abuses in the supply chains of US-based MNCs. This Note argues that the proposed CS3D provides a promising model for how Congress could take strong-er action in this area. Although it would not completely prevent adverse impacts and could be initially challenging to implement because of the ambiguity surrounding its scope, comprehensive federal HREDD legislation based on the CS3D framework would be a significant step towards filling in the gaps in U.S. corporate accountability.

Digital transformation and innovation activities: evidence from publicly-listed firms in China

This study investigates the relationship between digital transformation (DT) and corporate innovation activities. By studying the publicly-listed firms in China, we find that firms with higher levels of DT tend to spend more on research and development (R&D) and tend to generate more innovation outputs. The impact of DT on R&D expenditures is particularly pronounced for firms with more limited disclosure of information, more complex organizational structures, and for those who do not receive government sponsorship. We find no evidence that DT affects innovation through alleviating financial constraints or enhancing operating performance. Collectively, these findings offer novel and practical insights into the interaction between digitization and firms’ innovation.

Unveiling the Significance: Sustainability and Environmental Disclosure in Saudi Arabia through Stakeholders’ Theory

Our study investigates sustainability and environmental disclosure in Saudi Arabian accounting, focusing on stakeholder accountability. Employing content analysis and close reading, we examine disclosures in the annual reports of 18 companies from 2008 to 2018. Findings reveal limited disclosures, influenced by interpretations of Islam and government emphasis. Despite sector-specific attention to environmental issues, disclosures lack depth. The study offers insights into managerial motivations, highlighting divergent stakeholder priorities and moral obligations. Policy implications suggest mandatory regulations could enhance accountability and encourage comprehensive disclosures. The research underscores the significance of contextual understanding in shaping accounting practices, particularly in regions like Saudi Arabia. Regulatory changes could improve corporate reporting on environmental and sustainability matters, addressing societal needs more effectively.

Navigating Head and Neck Porocarcinoma: Systematic Review with Special Emphasis on Surgical Safety Margins.

Eccrine porocarcinoma, sharing many features with other skin tumours, is diagnostically challenging. A conventional biopsy might be misleading and surgical excision becomes a primary diagnostic tool and a treatment method. However, the data on surgical safety margins are not consistent. We present a systematic review analysing the surgical margins of porocarcinoma in the head and neck area, which was conducted across the PubMed, Cochrane, and Web of Science databases including studies published from inception to November of 2023. In this systematic review, the PRISMA-ScR checklist was used, and a Cohen's Kappa coefficient of 0.92 was applied, indicating very good agreement between reviewers. Out of 529 identified articles, 18 studies yielding 20 cases in total were selected for a thorough analysis. Nine (45%) cases were observed in the facial regions, eight (40%) on the scalp, and three (5%) on the neck. The primary treatment of choice was wide local excision with safety margins ranging from 3 to 22 mm (mean: 10.1). It demonstrated that surgical margins do not differ by age or anatomic regions, with the main point of reference being the tumour size. As observed, the bigger the tumour, the wider the safety margins were. However, the limited disclosure of surgical safety margins in analysed case reports impeded our ability to define the minimum safety margins. Further investigation and a consensus on recommended safety margins are required.

Determinants of HIV Testing Among Migrant Men Who Have Sex With Men from Sub-Saharan Africa and Other Regions Residing in 10 European Countries

Migrant men who have sex with men (mMSM) from sub-Saharan Africa (SSA) and other regions outside Europe are highly vulnerable to HIV. However, research on the determinants of HIV testing among mMSM from SSA, and how these differ across the categories of mMSM living in Europe, is limited. Using data from the European MSM Internet Survey (EMIS-2017), we assessed HIV testing prevalence and recency in mMSM from SSA and other mMSM residing in ten European countries, as well as the determinants of HIV testing across different mMSM categories with logistic regression analyses. Ever-testing for HIV was slightly higher in mMSM from SSA (83%) compared to other mMSM categories (75–80%), except for mMSM from Latin America and Caribbean region (84%). Overall, 20% of mMSM had never tested. In multivariable analysis, higher age (adjusted odds ratio [AOR] 1.05, 95% confidence interval [CI] 1.01–1.10), higher HIV knowledge (AOR 1.45, 95%-CI 1.11–1.90), and residence in smaller settlements (AOR 0.45, 95%-CI 0.21–0.96) were significantly associated with ever testing for HIV in mMSM from SSA. Comparing mMSM from SSA to mMSM from other regions, we found varying significant similarities (higher age, residence in smaller settlements and HIV knowledge) and differences (lower educational attainment, not identifying as gay, being a student, and limited disclosure of homosexual attraction) in the determinants of ever-testing for HIV. Community-specific interventions addressing identified sociodemographic and behavioral determinants to increase HIV testing uptake in the different mMSM categories and better data for further research are warranted.

Impact of sustainability reporting on financial performance and risks: Evidence from the emerging market

This study investigates the impact of sustainability reporting (SR) on the financial performance of industrial companies listed on the Amman Stock Exchange (ASE) from 2016 to 2022. Focusing on return on assets (ROA), return on equity (ROE), and earnings per share (EPS), the research addresses the persistent challenges in economic sustainability (ES), environmental sustainability (ENS), and social sustainability (SOCS) among Jordanian industrial companies, which are attributed to limited disclosure indicators in annual reports. Methodologically, the study employs tests for normal distribution, multicollinearity, Pearson correlation matrix, variance inflation factor (VIF), stationary testing, and regression analysis with lagged independent variables. The findings reveal that economic, environmental, and SOCS positively affect ROA and ROE, whereas these factors have not significantly impacted market performance indicators such as EPS and Tobin’s Q. Market fluctuations appear to be driven more by speculation than by sustainability disclosures. These results highlight the complex interplay between sustainability practices and financial outcomes, offering valuable insights for decision-makers, investors, and stakeholders.

CORRELATES OF PHYSICIAN TRUST: DEMOGRAPHIC FACTORS AND EXPERIENCES OF MEDICAL CARE DISCRIMINATION

Abstract Lack of trust between older adults and their physicians may decrease adherence to medication or limit disclosure of information to healthcare providers. Trust may be shaped in part by demographic factors as well as previous experiences of discrimination in healthcare. We hypothesized that more experiences of discrimination in a medical care setting would be negatively associated with general physician trust. We used cross-sectional data from a follow-up visit (2013-2016) of the national REasons for Geographic and Racial Differences in Stroke (REGARDS) longitudinal cohort study. Our sample included participants who completed an 11-item general physician trust measure (score range=11-55) and a four-point item about discrimination in medical care settings (n=8,235, age 52-98, 31% Black, 45% men). We examined two sequential linear regression models with trust as the outcome, with the first model including demographic factors and the second adding discrimination in a medical setting. Female gender (β=-0.09, p<.05), Black race (β=-0.03, p<.05), and higher level of education (β=-0.8, p<.05) were each related to lower trust. Higher income (β=0.04, p<.05) and older age (β=0.12, p<.05) were associated with higher trust. Perceived discrimination had a negative association with physician trust (β=-0.14, p<.05) and the relationship between Black race and trust reversed direction and was no longer statistically significant (β=0.20, p=.298) with discrimination in the model. The potential impact of previous discrimination experiences in a medical care setting on physician trust should be considered when providing healthcare services to diverse populations of older adults.

Corporate climate risk disclosure: assessing materiality and stakeholder expectations for sustainable value creation

PurposeThis study aims to evaluate the adequacy of climate risk disclosure by providing empirical evidence on whether corporate disclosure meets rising stakeholders’ demand for risk disclosure concerning climate change.Design/methodology/approachDrawing on a triangulated approach for collecting data from multiple sources in a longitudinal study, we perform a panel regression analysis on a sample of multinational firms between 2007 and 2021. Inspired by the Global Reporting Initiative (GRI) principles, our innovative and inclusive model of measuring firm-level climate risks underscores the urgent need to redefine materiality from a broader value creation (rather than only financial) perspective, including the impact on sustainable development.FindingsThe findings of this study provide evidence of limited corporate climate risk disclosure, indicating that organisations have yet to accept the reality of climate-related risks. An additional finding supports the existence of a nexus between higher corporate environmental disclosure and higher corporate resilience to material financial and environmental risks, rather than pervasive sustainability risk disclosure.Practical implicationsWe argue that a mechanical process for climate-related risk disclosure can limit related disclosure variability, risk reporting priority selection, thereby broadening the short-term perspective on financial materiality assessment for disclosure.Social implicationsThis study extends recent literature on the adequacy of corporate risk disclosure, highlighting the importance of disclosing material sustainability risks from the perspectives of different stakeholder groups for long-term success. Corporate management should place climate-related risks at the centre of their disclosure strategies. We argue that reducing the systematic underestimation of climate-related risks and variations in their disclosure practices may require regulations that enhance corporate perceptions and responses to these risks.Originality/valueThis study emphasises the importance of reconceptualising materiality from a multidimensional value creation standpoint, encapsulating financial and sustainable development considerations. This novel model of assessing firm-level climate risk, based on the GRI principles, underscores the necessity of developing a more comprehensive approach to evaluating materiality.

Statistical analysis of research integrity construction in 466 Chinese universities with medical programs

The medical field is prone to research misconduct, with serious cases exposed in China in recent years. In compliance with the guidelines from the Ministry of Education requiring higher education institutions to establish dedicated websites for research integrity, this study conducted online statistics on 466 universities to investigate the status of research integrity in Chinese universities with medical programs. Analysis of the data collected from official websites revealed progress in research integrity construction, but numerous issues persist, including scattered information, infrequent publication of warning cases or advanced deeds, lack of dedicated research integrity personnel, and limited disclosure of contact, whistleblowing channels and annual reports. Therefore, this paper proposes four improvement recommendations and provides incentive measures to ensure their implementation.

Patient's reporting of adverse drug reactions: Which added value in 2023?

Several studies were focused on the qualitative and quantitative analysis of serious adverse drug reactions (ADRs) leading to hospitalisation or death. These figures do not take into account ADRs in ambulatory patients affecting their quality of life. Patient reporting has the advantages of bringing novel information about ADRs. It provides a more detailed description of ADRs, and reports about different drugs and system organ classes when compared with health care professional (HCP) reporting. A certain amount of information is crucial in order to determine the drug-reaction relationship. European regulation and patient support programs have contributed widely to increased patient reporting but the quality of ADR reports is still unequal from one country to another. Patient reports of ADRs have contributed enormously to pharmacovigilance signal detection in a number of ways. Over the last decades, countries have developed dedicated websites for direct patient reporting. The increasing involvement of patients in ADR reporting activities facilitated by a web portal was confirmed by some studies. Patients are now recognised as having a legitimate part to play in the decision-making process. The contribution of patient reports to drug safety was acknowledged and consolidated by European Union (EU) PV legislation in 2012 aiming to involve patients more actively, nowadays called "patient centricity in pharmacovigilance". Patient organisations are involved in regulatory issues and collaborate with health institutions on the development of guidelines. However, some studies suggested that a substantial number of patient organisations have potential financial conflicts of interest but limited disclosure practices. Pharmaceutical companies integrate into patient associations, particularly for chronic diseases by different strategies: educational therapeutic or observance support programs. The question of conflict of interest of patient associations is important requiring better transparency.

An Introductory Synthetic Data Tool

ObjectivesSynthetic data reproduces features of a dataset without disclosing sensitive information, allowing researchers to explore data structures and test code without requiring access to real, potentially sensitive, data. We produced a low-fidelity synthetic data generation tool, accompanied by extensive documentation, allowing novice and expert users to produce such data.
 MethodsOur tool, consisting of a Python notebook and a user guide, takes a dataset as input, and produces ‘low-fidelity’ synthetic copy of this dataset, recreating the data fields (or columns) of a dataset, as well as the data types and statistical relationships within these fields, but not between them. It has been tested using real-world administrative data sets and with several users, looking at the quality of the data generated, inspecting whether the data is indeed low-fidelity (i.e. statistical relationships between fields are not recreated) and the usability of the tool.
 ResultsOur tool successfully created synthetic datasets from administrative datasets. Users were positive about its usability and the generated data. Tests indicated that computational memory is a main constraint on the size of datatable that can be read in by the tool. We have since implemented improvements to the memory efficiency of the tool to partially address this and have also added procedures that allow for using subsets instead of complete datasets, allowing for the use of datasets which would have otherwise been too large to be used. Testing further indicated that, while the tool by design does not preserve any relationships between fields, they can be reproduced by coincidence, and a limited disclosure process may be required when correlations from the original data are reproduced.
 ConclusionsThe tool is easy to use and therefore a useful introduction to synthetic data, providing users with a foundation before using more sophisticated synthetic data tools like Synthpop. Future work could include the development of a Python library and extension of the tool to handle linked datatables.

Social Categorisation and Social Identification: The Mediating Role of Social Isolation and Loneliness in Adolescents Living with HIV

BackgroundSocial isolation and loneliness are associated with living with a chronic condition particularly where stigma is a factor. Our study aimed to examine the lived experience of adolescents living with HIV in relation to isolation because of their diagnosis and consequences of disclosure. Giddens’ structuration theory was used as an analytic framework to identify the potential mechanisms underlying adolescents living with HIV’s experiences.MethodLongitudinal in-depth interviews were conducted with 20 adolescents living with HIV aged 15–24 years with each participant taking part in three interviews (total 60) between September 2020 and October 2021. Thematic analysis was performed using Braun and Clarke’s steps for coding and analysing qualitative data and informed by the structuration theory framework.ResultsThe findings indicated that adolescents living with HIV have agency and make conscious choices about sharing their status. However, these choices are influenced by their experiences in their community. The discrimination and negative judgements they often experience prevent them from disclosing their status. Stigma, discrimination, and psychological distress contribute to the isolation that adolescents and young adults living with HIV experience. The limited disclosure itself can lead to them becoming isolated and lonely.ConclusionThe negative experiences which adolescents living with HIV face can have an impact not only on their psychological wellbeing but also on their decision to disclose and seek support. These experiences may lead to social isolation and loneliness, an unintended consequence of their action in protecting themselves from the conditions created by the structures/environment in which they live.

Nurses' experiences of perceiving violence and abuse of women in Saudi Arabia: A phenomenological study.

To explore the practices, understanding, and experiences of nurses and nursing students about domestic violence and abuse in Saudi Arabia. Domestic violence and abuse is a well-known public health issue and a clear violation of human rights resulting in detrimental effects on women's health. Societal and cultural barriers in Saudi Arabia limit women's rights and disclosure of violence within marriage and families, preventing access to health care and support. There are few reports of this phenomenon in Saudi Arabia. We used a hermeneutic phenomenological approach to acquire in-depth insights into nurses' perceptions and experiences regarding domestic violence and abuse. Eighteen nurses and student nurses were recruited from Riyadh, Saudi Arabia, using convenience sampling. Data were gathered between October 2017 and February 2018 through in-depth semistructured interviews, organized using NVivo 12 and analyzed manually to identify consistent themes. This study adhered to the consolidated criteria for reporting qualitative research. An overarching concept of "being disempowered" was identified, which was present at three levels: a lack of nurses' professional preparation, insufficient organizational structures and processes, and wider social and cultural components. This study provides an in-depth account of nurses' practices, understanding, and experiences of domestic violence and abuse, highlighting the sensitivity and difficulties of addressing the problem in hospitals across Saudi Arabia and potentially other similar countries. The study's findings will inform the development of nursing education and practice in Saudi Arabia, as well as pave the way toward formulating effective strategies with needed modifications in curriculum, organizations, policy, procedures, and laws.

Fixing bodies and shaping narratives: Epistemic injustice and the responses of medicine and bioethics to intersex human rights demands

Children with innate variations of sex characteristics (also termed differences of sex development or intersex traits) are routinely subjected to medical interventions that aim to make their bodies appear or function more typically female or male. Many such interventions lack clear evidence of benefit, they have been challenged for thirty years, and they are now understood to violate children’s rights to bodily autonomy and bodily integrity. In this paper I argue that these persist in part due to epistemic injustices and biomedical authority. Epistemic injustices include limited disclosure of current practices, the systemic marginalisation of community voices and psychosocial professionals, and attempts to discredit or misrepresent testimony. Bioethics has largely failed to change medical practice, and sometimes plays a role in perpetuating epistemic injustices. I find that the development of an intersex movement provides opportunities for epistemic justice and liberation by engaging with other disciplines and promoting oversight of medical decision-making. The paper draws particularly on Australian sources, including internationally influential ethical principles.

Stakeholder accountability in the era of big data: an exploratory study of online platform companies

PurposeThis paper aims to examine the nature and extent of disclosure on the use of big data by online platform companies and how these disclosures address and discharge stakeholder accountability.Design/methodology/approachContent analysis of annual reports and data policy documents of 100 online platform companies were used for this study. More specifically, the study develops a comprehensive big data disclosure framework to assess the nature and extent of disclosures provided in corporate reports. This framework also assists in evaluating the effect of the size of the company, industry and country in which they operate on disclosures.FindingsThe analysis reveals that most companies made limited disclosure on how they manage big data. Only two of the 100 online platform companies have provided moderate disclosures on big data related issues. The focus of disclosure by the online platform companies is more on data regulation compliance and privacy protection, but significantly less on the accountability and ethical issues of big data use. More specifically, critical issues, such as stakeholder engagement, breaches of customer information and data reporting and controlling mechanisms are largely overlooked in current disclosures. The analysis confirms that current attention has been predominantly given to powerful stakeholders such as regulators as a result of compliance pressure while the accountability pressure has yet to keep up the pace.Research limitations/implicationsThe study findings may be limited by the use of a new accountability disclosure index and the specific focus on online platform companies.Practical implicationsAlthough big data permeates, the number of users and uses grow and big data use has become more ingrained into society, this study provides evidence that ethical and accountability issues persist, even among the largest online companies. The findings of this study improve the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process, which will help policymakers and standard setters develop future data disclosure policies.Social implicationsFrom these findings, the study improves the understanding of the current state of online companies’ reporting practices on big data use, particularly the issues and gaps in the reporting process – which are helpful for policymakers and standard setters to develop data disclosure policies.Originality/valueThis study provides an analysis of ethical and social issues surrounding big data accountability, an emerging but increasingly important area that needs urgent attention and more research. It also adds a new disclosure dimension to the existing accountability literature and provides practical suggestions to balance the interaction between online platform companies and their stakeholders to promote the responsible use of big data.

Planning environmental impact assessment law in China: Status quo, implementation problems and legislative reform

As the primary form of strategic environmental assessment (SEA) mandated by law in China, the planning environmental impact assessment (PEIA) serves to anticipate the likely environmental impacts that may arise out of the proposed plans. In this research, systematic reviews of local practice and major reforms of the PEIA system were conducted to have a comprehensive understanding of the implementation of the PEIA system, so as to clarify the direction and focus of PEIA lawmaking. PEIA documents issued by local governments in China since 2010 were collected to find the development and breakthrough of PEIA laws in local practice. Major reforms of the planning system and environmental governance system in recent years were also examined to find the outdated premises of PEIA laws. The results showed that today the PEIA laws face multiple problems in implementation, including the exclusion of policy EIA, outdated screening and scoping requirements, insufficient guarantee for quality of the review procedure, limited public participation and information disclosure, confusing circumstances for initiating follow-up assessment, and invalid legal liability for participants of the EIA process. To solve these problems through legislative reform, this paper suggests amending the Environmental Impact Assessment Law to extend planning EIA to policy EIA, update the screening and scoping requirements, adjust procedures for review of EIA documents, strengthen public participation and supervision, specify procedures for follow-up assessments, and improve legal liability for violating PEIA obligations.

Chinese overseas development funds: An assessment of their sustainability approaches

AbstractA growing number of emerging economies receive significant parts of their overseas finance and investment from Chinese state‐owned or state‐linked institutions. While academic research has focused on how Chinese policy and state‐owned banks approach sustainable development issues, Chinese sovereign‐backed overseas development funds are a critical yet overlooked component. This paper addresses this knowledge gap by providing the first comprehensive overview of such funds regarding their scope, activities and capitalization, as well as by assessing the funds' policy approach to sustainability. Qualitative and quantitative data are collected from databases, funds' websites, newspaper articles and public statements in both Chinese and English to identify common features between funds and to analyse their sustainability policies in comparison with global best practices. The paper specifically analyses the funds' sustainability approaches rather than impact due to a lack of comprehensive data on the funds' investments. First, the paper finds that given their number, announced capital size of US$213 billion, geographic scope and sectorial focus, including on high‐emissions projects such as mining, energy and heavy industry, the funds are influential players in global development finance. Second, regarding the funds' approaches to sustainability, the paper finds that the funds lack transparency about their policies and practices, which is a key component of sustainable fund management practices. Third, based on an in‐depth analysis of available information, we identify a lack of sustainability in the funds' mandates, an absence of safeguards, limited project pipeline disclosure and no sustainability performance assessment. Lastly, the paper provides four policy recommendations on how to improve the funds' sustainability approaches based on the unique way they are governed by different parts of the Chinese state apparatus.