Disclosure Process Research Articles

Intimate Relationship of Elderly Hajj Pilgrimages and Clotter Officers in the Aspect of Religiosity Through the Process of Self Disclosure During the Hajj

In 2023, the number of elderly Hajj pilgrims has increased significantly due to the accumulation of the Covid-19 period and priority policies. A total of 67,199 elderly Hajj pilgrims have become priority records as Hajj pilgrims who must receive special treatment. This research aims to explain, understand and discover how elderly Hajj pilgrims express themselves as individuals who are carrying out the Hajj pilgrimage and build an intimate relationship with the crew member accompanying him. The paradigm used in this research is Post Positivism with a qualitative approach using the case study method. In the research used theory is self disclosure with indicators of 5 dimensions, namely amount, valency, accuracy, Intention and Intimate and intimacy theory. The findings in this research are that self-disclosure carried out by elderly Hajj pilgrims and flight attendants forms a close, protective family relationship.

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.

The role of ESG ranking in retail and institutional investors' attention and trading behavior

This study investigates the impact of disclosure processing costs on the utilization of environmental, social, and governance (ESG) information by retail and institutional investors. I posit that retail investors may face challenges in processing ESG textual due to associated integration costs. However, institutional investors can benefit from noisy information by leveraging their better information processing capabilities. Evidence shows that ESG textual reporting positively affects institutional investors' attention and trading activities, but has no discernible impact on retail investors. However, when rating agency converts ESG information into easy-to-understand ranking format, it results in increased (decreased) trading activities among retail (institutional) investors.

Sexual Violence Disclosure in #Notokay: Disclosure Goals, Disclosure-Facilitating Resources, and Overall Disclosure Trajectory.

This study investigated the disclosure goals, disclosure-facilitating resources, and overall disclosure trajectory of 16 women who participated in the 2016 #notokay antisexual violence campaign. Findings indicate that most participants' disclosure goals were approach focused. Factors that facilitated disclosure were social media affordances and psychological, professional, and financial resources. Participants' overall disclosure trajectory was upward, but not linear, and disclosure outcomes included self-growth and awareness of the intersectional nature of violence. The findings suggest that the disclosure processes model can be strengthened by considering goal-relevant resources as a structural or environmental factor that influences the choice of approach versus avoidance goals, and consequently, beneficial or harmful disclosure outcomes. Further, by investigating how participants' #notokay disclosure was situated in their other online and offline disclosure episodes, this study provides a contextualized perspective of online hashtagged disclosures of sexual violence.

Research in the greenwashing field: concepts, theories, and potential impacts on economic and social value

This paper aims to define a theoretical background for investigating greenwashing from a business economic perspective. We consider possible research questions in the relevant field of study, which is business economics studies. The first research step proposes a path that will orient scholars to the multifaceted perspectives of greenwashing. The second step analyzes the main theories that can support researchers and might motivate the possible greenwashing strategies. The third step highlights the potential link between greenwashing, reputational and relational capital, and a broad concept of value that includes the social dimension. Finally, we propose a conceptual framework that highlights some emerging research issues and anticipates the effects of greenwashing. Considering that self-regulation is not effective in reducing the gap between substantive and symbolic behaviors, the main practical implication of this study lies in addressing the need for stronger regulation and effective legal enforcement, not only to improve mandatory environmental disclosure but also to develop an audit process of such disclosure. Our analysis offers a number of suggestions for future research. Considering the centrality of disclosure in the theoretical framework we defined for greenwashing, future research could adopt the legitimacy theory perspective to focus on the role of mandatory environmental, social, and corporate governance (ESG) disclosure as well. Further, our conceptual framework highlights a possible research issue that investigates how a social value destruction resulting from inconsistent environmental strategies, may impact shareholders’ economic value.

A construal level theory approach to privacy protection: The conjoint impact of benefits and risks of information disclosure

To stand out from the competition, companies collect massive amounts of personal information, which they use to create memorable and personalized customer experiences. At the same time, they face increasing regulatory pressures to inform these customers of the way their personal data are collected and used. To reach acceptable levels of transparency in marketplace interactions, companies thus now need to communicate both the benefits and the risks associated with the disclosure of personal information. An explicit mention of these risks, however, may exert a negative impact on the amount of personal information that consumers agree to disclose. Using a construal-level theoretical lens, this research explores how companies can address this transparency trade-off and tests communication strategies they can use to overcome it. Findings show that companies’ framings of the benefits and risks of sharing information affect disclosures, leading consumers to share more personal data than their privacy preferences would suggest. Three experiments confirm that when consumers are exposed to concrete (vs. abstract) privacy risks, they perceive personal questions as more sensitive (Study 1) and are less likely to reveal personal information (Study 2). However, when exposed to privacy protection statements (rather than privacy risks per se), consumers reveal more information if those statements are concrete (Study 3). The studies also reveal an interaction effect between the benefits and risks of sharing information, such that the abstraction level of risks influences information disclosure only if the benefits of disclosure are concrete. Consumers’ feelings of vulnerability also act as a mediating variable, in support of the relevance of construal level theory for explaining information disclosure processes.

“This is really something: same place, same day result, same day treatment” women’s experiences of testing positive for HPV and receiving same-day treatment in Papua New Guinea: an interpretative phenomenological analysis

IntroductionHuman papillomavirus (HPV) testing is transforming cervical screening globally. The World Health Organization (WHO) now recommends same-day HPV screen-and-treat for primary cervical screening in low- and middle-income countries (LMIC) but there is a lack of evidence on women’s lived experience of testing positive for oncogenic HPV and receiving same-day treatment. This study aimed to address this knowledge gap among women participating in a same-day HPV screen-and-treat (HPV S&T) program in Papua New Guinea.MethodsAs part of a larger qualitative study, this paper explores the lived experiences of 26 women who tested positive for oncogenic HPV and were treated the same day. We analysed the data using the interpretative phenomenological analysis method. All data were managed using Nvivo 12.5.ResultsThe interpretative phenomenological analysis led to three superordinate themes: 1) facing and alleviating initial worries, (2) transforming the disclosure process, and (3) connecting to their faith. Women’s experiences of the same day HPV screen-and-treat were framed by initial emotional reactions to their positive HPV test result, and having access to treatment on the same day, which helped address their worries and fears, and transformed their experience of disclosing their test result and subsequent treatment to family and friends.ConclusionThis study shows that, while women experience similar initial emotional reactions, undergoing same day treatment quickly resolved the women’s worries, making this program highly acceptable. Overall, women’s engagement in the program confirmed its high acceptability and cultural congruence, leaving women feeling empowered and hopeful about their future, and the future of all Papua New Guinea women.

An exploration of health workers’ experiences in providing bereavement care to mothers following a stillbirth: results from a subnational level health system in Uganda

BackgroundStillbirth is a profound emotion-laden event to the mothers and health workers who provide care due to its sudden and unexpected occurrence. Health workers offering support in regions shouldering the highest-burden experience providing support to a stillbirth mother in their professional lifetime. However, their experiences seldom get documented as much of the focus is on mothers causing a dissonance between parental and clinical priorities. This study aimed to explore the health worker’s experiences in the provision of bereavement care to mothers following a stillbirth.MethodsAn exploratory cross-sectional qualitative study was undertaken on a purposively selected sample of key informants drawn from frontline health workers and health systems managers providing maternal health services at a subnational level health system in Uganda. An interview guide was used to collect data with the audio-recorded interviews transcribed using Microsoft office word. Atlas. ti a qualitative data management software aided in coding with analysis following a thematic content analysis technique.ResultsThere was no specialised bereavement care provided due to inadequate skills, knowledge of content, resources and support supervision for the same. However, health workers improvised within the available resources to comfort mothers upon news of a stillbirth. Disclosure to mothers about the stillbirth loss often took the form of forewarnings, direct and sometimes delayed disclosure. A feeling of unpreparedness to initiate the disclosure process to the mother was common while the whole experience had an emotional effect on the health workers when establishing the cause, particularly for cases without clear risk factors. The emotional breakdown was often a reflexive response from the mothers which equally affected the care providers. Health workers engaged in comforting and rebuilding the mothers to transition through the loss and validate the loss. Efforts to identify the skills and health systems gaps for address were a common response targeted at improving the quality of maternal healthcare services to avert similar occurrences in the future.ConclusionProviding care to mothers after stillbirth was an emotional and challenging experience for health workers requiring different approaches to disclosure and provision of emotional support. The aspect of specialised bereavement care was lacking within the current response. Reflection of unpreparedness to handle the tasks demonstrates a deficit in the required skills. It is a critical gap missing hence calling for dedicated efforts to address it. Targeting efforts to improve health workers’ competencies and preparedness to manage grieving mothers is one way to approach it.

‘If my parents find out, I will not see my phone anymore’: Who do children choose to disclose online sexual solicitation to?

AbstractChild online sexual solicitation has become a significant form of child sexual abuse. Disclosure of online sexual solicitation is a multifaceted and complex process. The role of the disclosure recipient is crucial in the disclosure process, with respect to the initiation of the disclosure, how much children disclose, recantations and the children's well‐being. The current study aimed to explore children's experiences, perceptions, challenges and obstacles regarding disclosing online sexual solicitation as revealed in their forensic interviews. The sample, obtained from the Service of Forensic Interviews with Children in Israel, included 32 Israeli children who were sexually solicited online and participated in forensic interviews. A thematic qualitative methodology was used to analyse the children's narratives. The findings demonstrated that children tend to disclose online sexual solicitation to their peers and not to their parents. The children provided three main reasons for this tendency: sexuality, technology and the recipient's response. The current study's findings highlight the important role of peers in the disclosure process of online sexual solicitation. Moreover, the findings reveal children's difficulties disclosing online sexual solicitation to their parents. Practical implications of children's online sexual solicitation disclosure, future recommendations and study limitations are discussed.

Managing Concealable Sexual Health Stigma Through Disclosure

ABSTRACT Individuals with concealable stigma continually decide whether, and if so, how to disclose to others. These complex decision-making processes are evident across various stigmatized sexual health contexts, including sexually transmitted diseases and infections, LGBTQ+ identities, and sexual trauma, among others. One context that has received less attention within communication scholarship is difficulty orgasming among women. Due to the stigma associated with this experience, women are often reluctant to disclose their orgasm difficulties to others, especially their sexual and/or relational partners. However, the motivations women have for, and the factors they consider prior to disclosure have yet to be identified. Building upon extant sexual health communication, concealable stigma, and disclosure research, this study used semi-structured interviews (N = 31) to examine how women disclose orgasm difficulties within their sexual and/or romantic relationships. Our findings highlight several motivations women have for (non)disclosure, and various contextual and situational factors that complicate their disclosure processes. This study contributes to our theoretical understanding of the disclosure processes model (DPM) and the disclosure of concealable (sexual health) stigma. This study also offers practical insights for improving disclosure and experiences with stigma within this context.

ІНФОРМАЦІЙНА ПРОЗОРІСТЬ У СЕГМЕНТІ ВІДПОВІДАЛЬНОГО ІНВЕСТУВАННЯ

The pandemic has dramatically changed the global situation in terms of achieving the Sustainable Development Goals (hereinafter referred to as the SDGs). Currently, the slow pace of achieving the SDGs is due to limited financial resources. In order to find ways to solve this problem, this paper analyzes responsible investment instruments (also called ESG investments) and ways to increase the efficiency of their use in the context of information transparency as an alternative to traditional financing instruments. In particular, the article proposes a scientific and methodological approach to the calculation of ESG indices by incorporating the company's position in the ESG rating (environment, social, and corporate governance) as additional weights, which, unlike the traditional approach, allows the calculation of the index to take into account not only the company's capitalization but also the level of success of its ESG activity. The effective use of responsible investment instruments will create the necessary preconditions for overcoming the existing shortage of financial resources in achieving the SDGs. It has been proven that the first step should be the concentration of regulatory efforts on the unification (standardization) of ESG information disclosure processes. The problem lies not only in the lack of ESG data, but also in the lack of their systematization. Even companies that provide information about their ESG activities use different methods, from corporate websites to annual reports or sustainability reports. That is, collecting, summarizing, systematizing ESG data in such conditions is quite a difficult task.

Analyzing the Existing Problems and Countermeasures in Domestic ESG Information Disclosure

With the development of many international ESG disclosure standards, the current reference standards for China's ESG practice are obviously insufficient, and there is a lack of ESG disclosure standards based on China's national conditions. For this reason, the article fully discusses the necessity of developing the localization of China's ESG disclosure, thoroughly analyses the problems existing in the current process of China's ESG disclosure, and proposes corresponding measures.

"We can tell a good teacher who cares, understands, and can be confidential about it": youth and caregiver experiences with HIV disclosure to schools in Kenya.

Disclosure of one's HIV status to others is often difficult due to the fear of stigma. However, disclosure may facilitate receiving social support. Many youth living with HIV (YLH) are enrolled in school as better treatments have improved the health and survival of children with HIV. There is no structured process for disclosure at school for YLH and their caregivers. We sought to understand school disclosure experiences among YLH and their caregivers and assess the need for the development of a structured disclosure intervention tailored to school settings. We conducted in-depth qualitative interviews with 28 school-going YLH aged 14-19 years and 24 caregivers of YLH. Interviews were conducted in English and Swahili, transcribed, and translated. The transcripts were uploaded to Atlas.ti 9 for thematic analysis. YLH and caregivers clearly articulated the benefits of disclosing to school staff. Disclosure to school staff was seen as the first step to receiving support for medication storage, adherence, and clinic attendance. However, disclosure was also perceived to be a very complicated and stressful process. Fear of stigma drove caregivers and YLH toward careful planning of when and to whom to disclose. Distrust of school staff was a significant barrier to disclosure, even among those who clearly articulated the benefits of disclosure. Disclosure to school staff largely resulted in positive experiences; the immediate reactions were positive or somewhat neutral and confidentiality was upheld. The anticipated benefits of practical and emotional support were demonstrated by the school staff to whom the HIV information was disclosed. Disclosure of HIV status to someone at school is necessary to receive support for medication adherence. Stigma and the lack of structured support for the disclosure process at school often hinder YLH and their caregivers from disclosing. YLH would benefit from better support at schools, including policies to facilitate disclosure that address the caregiver and YLH's fear of stigma and loss of confidentiality. School policies could also provide guidance on whom to disclose to and available post-disclosure support.

The effects of Instagram disclosure on consumer reactions to sponsored posts: The moderating impact of social media influencers’ perceived popularity

At the request of brands, influencers promote products in their social media feed. They publish both authentic and sponsored content and, to distinguish one from the other, they are required to clearly disclose when their posts are sponsored. This research examines the impact of advertising disclosure on consumer reactions. We first propose an integrative model of the disclosing effect including advertising recognition and source’s credibility. We also examine the impact of influencer’s popularity in the disclosure process. An experiment conducted on Instagram ( n = 400) shows that disclosure negatively affects consumers’ intentions via the double mediation of advertising recognition and influencer’s credibility. It also reveals that, for very popular influencers, the negative effect of disclosure on consumer reactions through the double mediation is attenuated.

Sponsorship Disclosure in Social Media Influencer Marketing: The Algorithmic and Non-Algorithmic Barriers

The growth of social media influencer marketing has created sophisticated opportunities for deceptive marketing practices to proliferate online. While sponsorship disclosures alert consumers to the commercial nature of social media content and are required in different jurisdictions around the world, many influencer ads do not incorporate disclosures that comply with applicable laws. Building on Bourdieu’s theory of field as the theoretical lens, this research examines the disconnect between formal regulation and on-the-ground influencer marketing practices in Canada by investigating the current barriers to compliant sponsorship disclosure. Using semi-structured interviews with influencer relations professionals, who play an intermediary role between brands and influencers, the research explicates the (1) algorithmic challenges (e.g., algorithmic deprioritization or shadowbanning) and (2) non-algorithmic challenges (e.g., lengthy disclosure processes) to maintaining high disclosure standards. The research identifies the strategies influencer intermediaries can use to achieve upfront and conspicuous disclosure in a social media landscape where the algorithmic determinants of success are unpredictable, and the adaptation of applicable legal frameworks is traditionally slow.

ESG analytics in investment decision making: in search for material information

Subject. The article considers approaches to determining information that is material for corporate reporting and analyses the way they affect the usefulness of the information presented to stakeholders and required for decision making. The choice of a particular approach determines the identification and formulation of material topics, information sources, and the target audience. Users need to understand the principal approach of the company to determining material information in corporate reporting in order to avoid controversies and unreasonable decisions.Objectives. The purpose of our study was to analyse approaches to defining material information for non-financial reporting and assess their impact on the usefulness of the information for stakeholders, primarily for investors.Research methods. The research involved using methods of comparative, logical, and financial analysis. The materials analysed were standards of financial and non-financial reporting, including frameworks and guidelines. The analysis was performed in order to define the concept of material information and requirements for it as well as suggested methods of identification of material topics and parameters to be presented in corporate reports of organisations. The following standards were analysed: GRI standards; standards by the International Sustainability Standards Board (ISSB); standards of the Sustainability Accounting Standards Board (SASB); Corporate Sustainability Reporting Directive (CSRD), and recommendations on disclosure of financial consequences of climate change of the Task Force on Climate-related Financial Disclosures (TCFD). The analysis of information disclosure practices was performed based on the sustainability statements of leading Russian companies operating in oil and gas industry and in steel industry for 2019-2021. We also used data from ESG ratings and rankings of Russian rating agencies.Results and discussion. The results of our study showed that while basic approaches to defining materiality suggested by leading international initiatives in corporate reporting have a lot in common, there are still crucial differences. The main difference is the focus on either the impact of external factors on the company (financial materiality) or the impact of the company on the society and environment (impact materiality). The understanding of these differences can help stakeholders to integrate the ESG information in the decision making process and use it to substantiate the decisions made. The problems revealed by the study, as well as the dynamic nature of the assessment of materiality of ESG data make it difficult to regulate the process of non-financial disclosure as compared to the disclosure of financial data. At the same time, the existing methods of determining material ESG information, taking into account industry specifics and based on the analysis of the organisation’s activities, its context, and requirements of the stakeholders, make it possible to find a practical solution to the problem.Conclusions. The conclusions and results of the study can be used to develop recommendations on public non-financial reporting for Russian companies taking into account the requirements of stakeholders.

A large-scale analysis of the heterogeneity of markets' reactions to the disclosure of nonfinancial information

ABSTRACT To allocate capital to its most sustainable use, market participants need information on companies' sustainability plans and initiatives. This information is disclosed in sustainability reports, but the disclosure process is largely unregulated and voluntary. When do sustainability reports convey relevant information? To answer this question we estimate the heterogeneous effects of nonfinancial disclosure on analysts' estimates of earnings and firms' equity values. We have found that the information content of nonfinancial disclosure is larger when firms are subject to greater information asymmetry, and when nonfinancial information is integrated within a financial context. Moreover, positive responses have a long-lasting impact while negative shocks are corrected within a short window. Overall, our work suggests that market participants' interest in standalone nonfinancial information is limited, and integrated reporting increases the value of sustainability reports.

The Real Effects of Modern Information Technologies: Evidence from the EDGAR Implementation

ABSTRACTUsing the implementation of the Electronic Data Gathering, Analysis, and Retrieval (EDGAR) system from 1993 to 1996 as a shock to information dissemination technologies, we examine how a significant reduction in disclosure processing costs affects the real economy. We find that the EDGAR implementation leads to an increase in corporate investment and that this effect is concentrated in value firms. We provide evidence that improved equity financing and enhanced managerial incentives are likely the underlying mechanisms. Specifically, the EDGAR implementation leads to an increase in a firm's stock liquidity, a decrease in the cost of equity capital, and an increase in the level of equity financing. Consistent with the monitoring effect of broad information dissemination, the EDGAR implementation leads to an increase in a firm's operating performance. Our findings suggest that it is important to consider information dissemination beyond information production when examining the real effects of corporate disclosures.

Perspectives on Self-Disclosure of HIV Status among HIV-Infected Adolescents in Harare, Zimbabwe: A Qualitative Study

AbstractHIV self-disclosure is an important challenge affecting the physical and psychological health of adolescents living with HIV. The study’s aim was to explore the perspectives of HIV-infected adolescents on self-disclosure. Using purposive sampling, 20 adolescents aged 12–19 years were recruited from a HIV care clinic at a tertiary hospital in Harare, Zimbabwe. All were vertically-infected with HIV (HIV transmitted from mother). In depth interviews were conducted to determine participants’ views and experiences of self-disclosure. Interviews were analysed using the framework approach to identify main codes and themes relating to self-disclosure. Adolescents identified stigma and discrimination from peers, as well as lack of HIV knowledge as important barriers to status disclosure. They suggested that community resources such as support groups, media and religion assist them in the disclosure process. HIV status self-disclosure is a challenging task for adolescents, which is affected by individual, interpersonal and social factors. These must be borne in mind to assist with disclosure and facilitate the wellbeing of HIV-positive adolescents.

HIV Disclosure to Infected Children Involving Peers: A New Take on HIV Disclosure in the Democratic Republic of Congo.

Appropriately informing HIV-infected children of their diagnosis is a real challenge in sub-Saharan Africa. Until now, there is no consensus on who ought to disclose and how to disclose. This paper describes the model for HIV status disclosure in which HIV-positive children/adolescents are informed about their diagnosis in a process conducted by young peers under healthcare worker (HCW) supervision in a hospital in Kinshasa, the Democratic Republic of Congo. This new take on HIV status disclosure involving peers includes four stages that help the trained peer supporters to provide appropriate counseling, taking into account the age and level of maturity of the child/adolescent: the preliminary stage, the partial disclosure stage, the full disclosure stage, and the post-disclosure follow-up stage. Of all children/adolescents whose HIV status disclosure data were documented at Kalembelembe Pediatric Hospital (KLLPH) between 2004 and 2016, we found that disclosure by peers was highly accepted by parents, children/adolescents, and health workers. Compared to children/adolescents disclosed to by HCWs or parents, children/adolescents disclosed to by peers had (a) fewer depressive symptoms reported, (b) better drug adherence resulting in higher viral load suppression, and (c) a higher proportion of survivors on treatment. We found that involving peers in the disclosure process of HIV is an important approach to ensure adherence to treatment, resilience, and mental wellbeing of HIV-infected children/adolescents.