Climate change continues to be a problem that is being discussed in various parts of the world. The hottest issue of concern is carbon emissions. The increase in carbon emissions was reported by the SAINS Global Carbon Project team in the Earth Systematic Science Data Journal. Disclosure of carbon emissions is part of sustainability reporting. Although several studies have revealed the determinants of carbon emission disclosure in companies, it is still not fully disclosed, one of the determinants of carbon emission disclosure is media exposure. Therefore, this study aims to fill this gap with the intention of revisiting the factors that influence carbon emission disclosure with the main focus on exploring the role of media exposure and disclosure practices. This study uses the SLR method with the help of Watase-Uake to search for relevant articles. The 43 articles deemed relevant were systematically reviewed to fill the gaps of previous research. The results show that the role of the media in encouraging disclosure of corporate carbon emissions information is mixed and inconsistent. The results also indicate that stakeholder pressure, good corporate governance, and the unique characteristics of each company are key factors that can influence voluntary disclosure of carbon emission information by companies.

The evaluation of crowdfunding campaigns varies from person to person; some investors are more interested in the creativity of the project, and others are more concerned with the profiles of entrepreneurs. The study investigated how entrepreneurs’ face disclosure influenced the success of crowdfunding. Secondary data was collected from multiple crowdfunding platforms for projects in Africa, that is, cross-country data from 54 African countries, to overcome data limitations from a single country. Econometrics analysis revealed that the facial disclosure of entrepreneurs increases the probability of crowdfunding success. Images, videos, and backers had a positive influence on the success of crowdfunding. On the contrary, the duration of the crowdfunding campaign was negatively associated with its success. To reduce the knowledge asymmetry between creators and backers, those prepared to start a crowdfunding project must provide as much information as possible to show their abilities. This study contributes to understanding the role of disclosing an entrepreneur’s profile on economic exchanges in the success of online crowdfunding. The signalling and agency theories support the finding. The findings were limited to crowdfunding projects on the African continent and are not necessarily applicable to some developed countries.

The apparel manufacturing industry's growth over recent decades has heightened concerns about its environmental impact, including resource use, energy and water consumption, waste generation, chemical disposal, and greenhouse gas emissions. Companies have responded by initiating environmental actions and enhancing legitimacy through environmental disclosures. This study examines the nature of these disclosures among Sri Lankan apparel manufacturing companies to understand corporate priorities and identify areas for reporting improvement. Publicly available data from web pages and standalone reports were analyzed using content analysis. Findings indicate that only 23% of registered companies disclose environmental performance, while 60% of key industry players provide higher levels of transparency. Disclosures cover greenhouse gas emissions, carbon footprint, renewable energy, energy and water use, waste management, biodiversity, and environmental certifications. Key players offer detailed information on specific areas like carbon footprint, energy use, and waste management. This study highlights the need for more comprehensive and transparent environmental reporting to promote sustainable practices within the Sri Lankan apparel industry.

The purpose of this paper is to explore the impact on corporate social responsibility when Jordanian banks disclose risks. The main objective of the study is to investigate the relationship between risk disclosure and corporate social responsibility in the banking sector in Jordan. To achieve this goal, data was collected from 23 Jordanian banks listed on the Amman Stock Exchange (ASE) over a period of 10 years, from 2010 to 2019. The data was analyzed using a regression model with four independent variables that represent the risk disclosure; corporate social responsibility was used as the dependent variable. The study also built in controls for the age of each bank, its size, leverage, and ROE, to ensure that the results were not affected by these factors. The results of the study show that all independent variables are positively correlated with corporate social responsibility. This suggests that disclosing risks is an effective way to improve corporate social responsibility in the banking industry. The findings of this study have important practical implications for bank managers, future researchers, and policymakers. The study also highlights the importance of future research in this field in order to understand the relationship between risk disclosure and corporate social responsibility in other countries and within other sectors of industry.

Social robots may become an innovative means to improve the well-being of individuals. Earlier research showed that people easily self-disclose to a social robot even in cases where that was unintended by the designers. We report on an experiment of self-disclosing in a diary journal or to a social robot after negative mood induction. The off-the-shelf robot was complemented with our inhouse developed AI chatbot and could talk about ‘hot topics’ after having it trained with thousands of entries on a complaint website. We found that people who felt strong negativity after being exposed to shocking video footage benefited the most from talking to our robot rather than writing down their feelings. For people less affected by the treatment, a confidential robot chat or writing a journal page did not differ significantly. We discuss emotion theory in relation to robotics and possibilities for an application in design (the emoji-enriched ‘talking stress ball’). We also underline the importance of - otherwise disregarded - outliers in a data set that is of a therapeutic nature.

The purpose of this article is to analyze, in a three-stage research, the relationships between environmental expenses, the improvements achieved in 5 environmental variables analyzed and efficiency, from an economic and operational perspective. The stages of this research are analyzing the sustainability reports to determine the level of information, analyzing the economic and operational efficiency, and analyzing the alignment with the environmental priorities of the Eco Ports-ESPO (European Sea Ports Organization). The results reveal that (1) the type of traffic does not condition environmental actions; (2) environmental performance (improvements) depends on environmental expenditures; (3) environmental spending and efficiency in port operations are correlated; and (4) environmental spending and port economic efficiency are correlated.

Despite the expectation that social media use in the public sector contributes to enhancing government's transparency, few studies have been investigated whether social media use actually leads to more disclosure during environmental incidents in practice and how social media influence local governments and their officials' information disclosure. In this article, we model information disclosure during environmental incidents as an evolutionary game process between the central government and local government in social media context, and examine the internal mechanism that how social media influence the progress of information disclosure during environmental incidents. The findings indicate that social media plays an active constructive role in central-local government game relations. Specific- ally, social media can provides an efficient information channels for the central government supervise regional officials in environmental incidents, and thus improves its supervision efficiency, and it also provides an important means for internet mobilization and online-offline interaction by encouraging the public exchange information and express their views, and in turn forces local governments and their officials tend to disclosure ahead.

Debates regarding human capital disclosure (HCD) emphasise the usefulness of people-related information in stimulating investor confidence and building stakeholder trust. Despite this, human capital (HC) information is interwoven in most international sustainability reporting standards such as the global reporting initiative (GRI), thereby concealing the impact of human resource (HR) practices in shareholder value creation. The aim of this study is to develop a taxonomy to assess HCD in the sustainability reports to capture the true value of HC distinctively. A content analysis-based study with a deductive approach was followed by utilising the GRI standards to isolate and classify people-related information into an HCD sustainability taxonomy. 40% HC metrics were extracted from the GRI standards and subsequently classified into 7 dimensions, namely, human capital allocation, human capital wellbeing, human capital investment, human capital network, human capital governance, human capital risk and human capital earnings. Furthermore, 40 GRI content indexes of the companies listed in the Johannesburg Stock Exchange (JSE) revealed that most disclosures are covered in the human capital governance and human capital earnings categories. HCD sustainability provides investors and HR professionals with a useful tool to assess people-related information from the sustainability reports for isolating the true value of HC.

This study assesses the alignment of Singaporean companies’ sustainability reporting with the newly introduced International Financial Reporting Standard S1, a global framework for sustainability-related financial disclosures. Given Singapore’s role as a major financial hub, understanding the extent to which local companies comply with this standard is critical to promoting transparency and accountability in sustainability practices. The study was conducted in two phases: the first phase was to summarize the timing of different countries’ preparations for the implementation of the IFRS S1 standard, as well as their attitudes. The second phase was a content analysis of the sustainability reports of 70 listed companies. The findings show that while companies are generally proactive in reporting governance, strategy, and metrics, they fall short in risk management disclosure, which is an important requirement of IFRS S1. This gap highlights the challenges companies face in incorporating comprehensive risk management practices into sustainability reporting. This study provides a reference for improving future sustainability reporting and encourages companies to align more closely with IFRS S1 to meet investors’ growing demand for transparent and standardized sustainability disclosures.

Corporate governance has received increasing attention from practitioners and politicians after the collapse of large companies due to accounting errors and failure to disclose information that reflects the true financial condition of companies. Voluntary risk disclosure includes several aspects, including financial risks, including risks of interest rate, exchange rate, liquidity as well as risks of operations. In Jordan, the most common type of business is family businesses, where boards of directors usually serve the interests of the family that owns the majority stake in the company.This study identifies the moderate effect of family in the link joining the audit committee with the voluntary risk disclosure of financial institutions in Jordan. It's population is the Jordanian commercial banks registered and operating in Jordan during the period extending from 2017 to 2023.Significantly, it concluded with revealing that the characteristics of the audit committee; namely, independence, experience, and committee size, obviously impact disclosure of voluntary risk in the selected banks. However, the results made it obvious that the number of audit committee meetings did not affect the degree of voluntary risk disclosure. In addition, the results view family ownership as moderately affecting the relationship joining some audit committee characteristics with voluntary risk disclosure.

Aiming to investigate the impact of strategic knowledge disclosure on the continuous realization of digital innovation in enterprises, this study examines data from 168 listed companies across three high-tech industries in China from 2012 to 2021. By examining investor trust, consumer trust, worker trust, and rival trust as mediating variables within the market trust dimension, this research explores the impact mechanism of strategic knowledge disclosure on the sustainability of input and output in digital innovation. The findings reveal that strategic knowledge disclosure significantly promotes both input and output sustainability in digital innovation. Specifically, investor trust positively mediates the relationship between strategic knowledge disclosure and the sustainability of digital innovation input. Similarly, consumer trust and worker trust positively mediate the association between strategic knowledge disclosure and both input and output sustainability in digital innovation. However, it is important to note that rival trust negatively mediates the link between strategic knowledge disclosure and both input and output sustainability in digital innovation. The research findings possess significant theoretical value and provide valuable guidance for promoting the sustainable development of digital innovation in enterprises.

Prior research has extensively examined the relationship between religion and accrual-based earnings management. However, there is currently little research in the relationship between religion and real (non-accrual) earnings management, especially in Europe. This paper aims to fill this research gap and examines whether and how the effect of religion could be linked with firms’ real earnings management activities. Four hypotheses are developed and tested with our results providing indications that the degree of overall religiosity is negatively and significantly associated with real earnings management. Furthermore, when investigating the effects of different religions in Europe, Christianity and Islam have the opposite impact on firms’ real earnings management activities. Overall, our paper indicates that in European countries, the religious environment can mitigate firms’ manipulations on earnings.

Recent policies’ changes in sustainability reporting, such as the ones related to the new European Directive on non-financial disclosure, the standards issued by the American Sustainability Accounting Standard Board (SASB), the G4 guidelines issued by the Global Sustainability Standard Board (GSSB-GRI) and the framework of the International Integrated Reporting Council (IIRC) are stressing about the importance of extending the disclosure of ethical, social and environmental risks within social and environmental reporting. Institutional pressure has notably increased among organizations, in setting-up risk management tools to understand sustainability risks within managerial and reporting practices. Given such institutional pressure, the corporate reaction in providing additional sustainability risk disclosure call for attention and scrutiny. Therefore, this study aims at addressing such issues from an exploratory perspective. We based our analysis on a sample of organizations that issued sustainability disclosure in accordance with the GRI G4 guidelines, and we tested the relationship between risk disclosure and other relevant variables. Consistently with the literature, we found that “experienced” sustainable reporters provide a significant volume of disclosure, and that disclosure quality on risk is positively influenced by their international presence and reporting experience. However, when accounting for specific risk-related areas of disclosure, only few of them seems to adopt a management accounting perspective linking strategy, risk metrics and disclosure.

This study aimed to expand and inform the growing body of research on Postpartum Depression, from a netnographic standpoint, for the social media platform of Pinterest. More specifically, it aimed to assess the type of content present on Pinterest regarding Postpartum Depression shared by women in 2018 and 2021, as well as examine the subjective experience of women who have experienced this mood disorder. Data were collected following a search using the keywords “Postpartum Depression” on Pinterest on two separate timestamps (2018 and 2021); pins were limited to those in English or French. Master themes were identified among all pins and those identified as “self-disclosure” were subsequently further analyzed. Self-disclosure data were separately analysed using thematic analysis, specifically adopting a deductive thematic approach for the 2021 data set stemming from the coding scheme created from analysis of the 2018 data. Major themes were identified, and an analysis of frequency was performed for each sub-theme, along with qualitative examples associated with each theme. A total of 483 Pinterest pins from two different time points of 2018 (169 pins) and 2021 (314 sample pins) were analyzed. Five primary categories were identified in both 2018 and 2021, with five additional categories being identified in the 2021 dataset. Comparative results from 2018 and 2021 self-disclosure pins show individuals’ varying yet similar subjective manifestations of PPD, the potential need to adopt a multidisciplinary treatment approach, and the societal fears, such as mental health stigma, that are playing a part in help-seeking behavior hesitancies. Our findings provide imperative insight into individuals’ subjective experiences with PPD; experiences that involve a sensitive and vulnerable topic. Netnographic research, along with Pinterest, must be taken into consideration for future work delving into women’s health issues, including those surrounding perinatal mental health.

COVID-19 may not be a ‘youth disease’ but nevertheless impacts the life of young people dramatically, loneliness and negative mood being an unexpected additional pandemic. Many young people rely on social media for their feeling of connectedness with others. However, social media are suggested to have many negative effects on people’s anxiety. Instead of self-disclosing to others, design may develop alternatives to employ social robots for self-disclosure. In a follow-up on Duan et al. (2021), we report on a lab experiment of self-disclosing negative emotions to a social-media group as compared to writing a conventional diary journal or to talk to an AI-driven social robot after negative mood induction (i.e. viewing shocking earthquake footage). Participants benefitted the most from talking to a robot rather than from writing a journal page or sharing their feelings on social media. Self-disclosure on social media or writing a journal page did not differ significantly. In the design of interventions for mental well-being, human helpers thus far took center stage. Based on our results, we propose design alternatives for an empathic smart-home, featuring social robots and chatbots for alleviating stress and anxiety: a social-media interference chatbot, smart watch plus speaker, and a mirror for self-reflection.

As a potential motivation, psychological empowerment stimulates employees' work behaviors, and it determines the degree of effort and duration of employees' work. Only when employees are psychologically empowered, will they have an impact on their behavior when they believe that they are trusted. This paper chose to set the independent variable as the employee's perceived trust and the dependent variable as the company's work performance, and explored the mediating role of psychological empowerment in the two. The psychological empowerment of employees had a positive impact on work performance. Employees with high psychological empowerment tended to be proactive in their work, and had more input in the work, which in turn encouraged employees to have higher work performance. The four dimensions of psychological empowerment can positively affect employee task performance, and the ability and influence of psychological empowerment had a positive impact on relationship performance. Psychological empowerment as a whole perception played a part of the mediating role between the perception of superior dependency and task performance, and it played a part of the mediating role between perception of superior dependency and relationship performance. As a whole perception, psychological empowerment played a part of mediating role between perceived information disclosure and task performance, and part of mediating role between perceived information disclosure and relationship performance. In the study of perceived trust and work performance, this article focused on the mediating role of psychological empowerment, and further understood the internal mechanism of perceived trust.

Abstract: The aim of this study was to compare the influence of corporate board characteristics on the extent of environmental disclosure quantity of listed firms in two leading emerging economies in Africa, South Africa (integrated reporting framework) and Nigeria (traditional reporting framework). Methods: The sample was comprised of 303 firms including environmentally sensitive companies purposively selected for content analysis study in South Africa (213) and Nigeria (90). We used both descriptive, multivariate and regression models to comparatively analyze the differences about corporate board characteristics as determinants of the extent of their environmental disclosure quantity. Results: The results reveal a more significant positive association between board characteristics and environmental disclosure in South Africa and less relevant association in Nigeria. Also, the results support that board independence arrangement may serve as bonding mechanisms in weak reporting environments, suggesting a substitutive relationship between board independence and the regulatory framework. Quiet revealing a board with environmental committee show a higher tendency to be ecologic transparent in both countries. However, in a traditional reporting framework, the environmental committee is not enough; its effect was insignificant and highly significant in the integrated reporting framework. Further revealed is the significant positive effect of industry membership influence on environmental disclosure. In all estimated models of South Africa sample show that 45% of environmentally sensitive industries significantly influence environmental disclosure, while 51% is environmentally polluting industries in Nigeria show less concern on environmental disclosure. Interestingly, Audit firm size (Big4) positively and statistically significantly associated with overall environmental reporting in both countries. The results are consistent with stakeholder theory, agency theory, institutional and legitimacy theory suggesting that a strong board size, independent members of the board with auditing experience, the active environmental committee in conjunction with solid audit reputation may reduce information asymmetry. Our findings will be helpful for policymakers and other regulators who are interested in environmental impact reporting.

Social media and other web 2.0 tools have provided users the platform to interact and also disclose personal information not only with their friends and acquaintances, but also with relative strangers with unprecedented ease. This has enhanced the ability of people to share more about themselves, their families, and their friends through a variety of media including text, photo, and video, thus developing and sustaining social and business relationships. The purpose of the paper is to identify the factors that predict self-disclosure on social networking sites within the Ghanaian context. Data was collected from 452 students in three leading universities in Ghana and analyzed with Partial Least Square-Structural Equation Modeling. Results from the study revealed that all variables in the proposed model with the exception of interaction and perceived control were significant predictors of self-disclosure with privacy risk being the most significant predictor. In all, the model accounted for 54.6 percent of the variance in self disclosure. The implications and limitations of the current study are discussed and directions for future research proposed.

This study investigated the relationship between environmental, social, and governance (ESG) disclosure and the performance of Saudi Arabian companies. We analysed panel data from the 100 non-financial companies listed on the Saudi stock exchange (Tadawul) from 2017 to 2022. Using fixed effects, random effects, and generalised method of moments (GMM) models to account for endogeneity concerns, we examined the impact of ESG disclosure on the return on assets (ROA), return on equity (ROE), and Tobin’s Q. An ESG index was constructed through principal component analysis of individual environmental, social, and governance scores. Our results indicate a significant positive relationship between ESG disclosure and companies’ key performance variables across all models. These findings are consistent with stakeholder theory and signalling theory, suggesting that comprehensive ESG practices can lead to better financial performance and serve as a positive signal to stakeholders. The study also reveals sector-specific differences, with non-manufacturing firms showing stronger positive relationships between ESG disclosure and performance measures compared to manufacturing firms. Additionally, we find that firm size, age, and liquidity are important factors influencing the ESG–performance relationship. This research contributes to the growing literature on ESG and corporate performance in emerging markets, offering valuable insights for policymakers, investors, and corporate practitioners in Saudi Arabia’s evolving sustainable business landscape. Our findings underscore the importance of ESG disclosure in driving sustainable and responsible business practices in the region.

The present study finds the association of board characteristics (such as gender diversity, independence, female chairperson or/and female CEO, and board size) and the quality of Corporate Social Responsibility (CSR) disclosure of the top 100 Pakistan Stock Exchange (PSX) listed companies. Unlike most earlier studies in similar contexts, we have focused on CSR disclosure ‘quality’ and not ‘quantity’. We conducted the content analysis of secondary Corporate Governance (CG) and CSR data extracted from the annual reports of PSX-listed companies across ten industrial sectors from period of 2017 and 2018. Our empirical investigation through univariate and multiple regression analysis with Ordinary least squares (OLS) techniques revealed that all the board characteristics potentially have a significant association in lessening CSR disclosure quality. We acknowledge several research limitations, including the study time period and selected board characteristics. While our study has provided some understanding of the association of board characteristics with CSR disclosure quality of PSX-listed companies, several research gaps still need to be addressed. Future investigators should examine this association through the pre-COVID-19 and post-COVID-19 connections and the inclusion of a systems theory perspective.

The objective of this study was to identify the factors determining a company’s corporate governance related to climate change. We analyzed the effect of various sustainability corporate governance variables on the disclosure level of climate change governance. These variables included facts such as having a dedicated sustainability executive and board committee, the mediating effect of female representation on the board of directors, number of reporting years according to TCFD, membership in a sustainability index, MSCI ESG rating, the existence of a corporate climate transition plan, a mention of the UN Global Compact and GRI, company location, as well as company size and profitability. By adopting a multi-theoretical framework that included stakeholder theory as well the legitimacy and agency theory, the underlying research study used a sample of 100 of the largest global companies by market capitalization and their reporting for the year 2020. Based on 1,400 observations for fiscal year 2020 and using correlation analysis, univariate and linear multiple regressions, we find a positive association between having a climate transition plan in place, being a leader in sustainability according to MSCI ratings, and being a DJSI constituent and the propensity to disclose information on governance for climate change. In addition, we find a company with a dedicated sustainability executive show an increased tendency to be transparent on climate governance issues. Furthermore, having a company location in a developed country is significantly and positively associated with climate change governance. Surprisingly, gender diversity in the corporate board or having a sustainability board committee did not show any significant correlation between a higher climate change governance level. The same was true for companies being active in either the extractive or non-extractive sector. Companies referring to the Global Reporting Initiative (GRI) or UN Global Compact also did not score higher in climate change governance. Neither did corporate profitability or size play a significant role. Our results are robust to variations and provide valuable insights for researchers, academics, executives, practitioners as well as regulators. As more and more companies are shifting towards a climate change reporting framework, it is of paramount importance that we are able to determine the contributing variables that lead to effective climate change corporate governance. Our results are inconsistent with stakeholder theory and are strongly suggesting that a diversified board and the existence of a sustainability committee that meets often/sufficiently may not necessarily lead to a higher level of transparency/quality regarding climate change. While more research is needed, knowing that a dedicated sustainability executive as well as having a climate plan in place can make a difference in climate change reporting, can be very beneficial to many corporate stakeholders. Given the current urgent climate change situation and the crucial role that corporation play in it, dedicated sustainability positions and committees need to be established. The findings could be useful for managers as well as governmental standards setter and regulators who are interested in improving corporate practices dealing with climate change. This study applies STATA software with various regression models to empirically test the relationship between CG and other variables and corporate climate change reporting.