The world has experienced climate-related issues, which increase the importance of ESG disclosures and corporate governance (CG) of companies, which take place at the heart of economies. Therefore, improving ESG disclosures and CG practices becomes significant to combat climate change at the company level. Considering that Türkiye restructured ESG disclosures in 2022, this study investigates the role of CG on the nexus between ESG scores of publicly traded companies (PTC) and ESG reports. So, the study analyzes 102 PTC (full sample), 51 PTC in Borsa Istanbul Corporate Governance Index (in-sample), and the remaining 51 PTC (out-sample) using ESG disclosures of 2022 and applying novel super learner (SL) algorithm. Our results show that (i) SL has a higher prediction performance reaching ∼94.3%; (ii) the environment (governance) layer has the highest (lowest) total relative importance (contribution) to ESG scores in all samples; (iii) C8, S6, and E5 are the most important ESG principles in the full sample, in-sample, and out-sample, respectively; (iv) the contribution of each ESG principles to the total ESG scores varies by sample; (v) CG plays a smoothing role for the relative importance of each ESG principle, while the relative importance in the out-sample shows much higher volatility. Overall, the study reveals the non-linear contributions of ESG principles on ESG scores and suggests that PTC should prioritize highly important ESG principles, consider the moderating role of CG on the link between ESG scores and ESG disclosures, and use ESG disclosures as a strategic tool to develop ESG scores and disclosures.

UNASSIGNED: Culture and stigma-relevant issues discourage transgender individuals in China from gender identity disclosure, which may limit their access to comprehensive health care services. This study evaluates how gender identity disclosure to healthcare professionals would facilitate healthcare services in China.
UNASSIGNED: A cross-sectional study was conducted in nine cities across mainland China from December 2019 to June 2020 among transgender individuals. Participants completed questions covering socio-demographic information, Human Immuno-Deficiency Virus and Sexually Transmitted Infections (HIV/STI) testing habits, sexual risk behaviors, and access to medical and mental health services for the past 3 months.
UNASSIGNED: A total of 277 eligible transgender individuals with a mean age of 29 ± 8 years old completed the survey. Overall, 56.0% (155/277) had disclosed their gender identity to health professionals. 83.9% had ever tested for HIV (with HIV prevalence of 12.9%), 54.2% had tested for STIs, 62.6% had used hormone therapy, and 12.3% had undergone gender-affirming surgery. Multivariable logistic regression showed that participants who had ever disclosed their gender identity to healthcare professionals were more likely to have tested for STIs (aOR = 1.94, 95%CI: 1.12-3.39) and HIV (aOR = 1.72, 95% CI 0.82-3.39), received hormone intervention therapy (aOR = 2.81, 95%CI: 1.56-5.05), and used pre-exposure prophylaxis (PrEP) (aOR= 3.51, 95%CI: 1.12-10.97) compared to non-disclosers.
UNASSIGNED: Our study demonstrated strong correlations between gender identity disclosure and healthcare services usage among Chinese transgender individuals. Facilitating the gender identity disclosure of transgender individuals to healthcare professionals with caution would be useful for improving their access to care.

UNASSIGNED: Telework adoption in Taiwan has surged because of government guidelines during the COVID-19 pandemic. This study examined the disclosure practices of Taiwanese-listed companies, assessing their adherence to government telework guidelines and their correlation with corporate governance, focusing on occupational health measures.
UNASSIGNED: We conducted a guideline-adherent cohort analysis of the 2020 and 2021 sustainability reports of 295 Taiwanese-listed companies. We assessed their disclosure of corporate measures for teleworking in alignment with two government guidelines, specifically occupational health measures. Using the McNemar test and general estimating equation analysis, we compared the 2020 and 2021 responses and examined their associations with corporate governance rankings.
UNASSIGNED: Telework adoption increased significantly from 2020 to 2021, with 68% of companies reporting new work modes. The mentioning of government guidelines also increased to 67% by 2021. Companies with higher governance rankings were more likely to adopt online occupational health measures, including occupational health services (RR = 2.03; 95% CI = 1.41-2.94; p < 0.001) and mental health promotion activities (RR = 2.01; 95% CI = 1.06-3.82; p = 0.032), than those with low rankings. Although on-site and online occupational health services increased, home workspace assessments did not.
UNASSIGNED: Our findings highlight significant upward trends in the disclosure of telework measures following the issuance of government guidelines. Corporate governance is significantly associated with the implementation of occupational health measures. Amid the evolution of teleworking, both government guidelines and corporate governance have become essential for shaping work arrangements and ensuring workforce well-being.

As an environmental institutional arrangement related to the information factor of the diversified participation of the government, enterprises, the media and the public, the environmental information disclosure pilot policy, can and how to affect the carbon emission efficiency through multiple collaborative governance? This study uses the Environmental Information Disclosure Pilot Policy implemented in China in 2007 as a quasi-natural experiment. It examines 284 prefecture-level cities from 2004 to 2021 and A-share listed companies from 2004 to 2021, constructing an evolutionary game dynamic model involving government, public, enterprises, and media. Through mathematical derivation and assignment analysis, it explores how environmental information impacts carbon emission efficiency under multifaceted collaborative governance, assessing the strategic choices and evolutionary paths of stakeholders before and after policy implementation, using methods like double machine learning for empirical testing. The study highlights several key findings: First, the implementation of the Environmental Information Disclosure Pilot Policy significantly enhanced carbon total factor productivity in pilot cities, as revealed through Double Machine Learning (DML) policy effect evaluation. Second, adjustments for potential estimation biases using Doubly Debiased LASSO (DDL) regression indicated that environmental information disclosure impacts carbon productivity via a governance mechanism involving government, public, media, and enterprises. Third, a causal pathway analysis suggested a sequential logic in governance effectiveness, starting from governmental environmental focus to corporate environmental responsibility. Lastly, integrating DML with a moderation effect model revealed a regulatory role for environmental legislation construction, offering new insights for achieving dual carbon goals and enriching empirical evidence on information\'s impact on carbon emission efficiency.

The security crowd-testing regulatory mechanism is a vital means to promote collaborative vulnerability disclosure. However, existing regulatory mechanisms have not considered multi-agent responsibility boundaries and stakeholders\' conflicts of interest, leading to their dysfunction. Distinguishing from previous research on the motivations and constraints of ethical hacks\' vulnerability disclosure behaviors from a legal perspective, this paper constructs an evolutionary game model of SRCs, security researchers, and the government from a managerial perspective to propose regulatory mechanisms promoting tripartite collaborative vulnerability disclosure. The results show that the higher the initial willingness of the three parties to choose the collaborative strategy, the faster the system evolves into a stable state. Regarding the government\'s incentive mechanism, establishing reward and punishment mechanisms based on effective thresholds is essential. However, it is worth noting that the government has an incentive to adopt such mechanisms only if it receives sufficient regulatory benefits. To further facilitate collaborative disclosure, Security Response Centers (SRC) should establish incentive mechanisms including punishment and trust mechanisms. Additionally, publicity and training mechanisms for security researchers should be introduced to reduce their revenue from illegal participation, which promotes the healthy development of security crowd-testing. These findings contribute to improving SRCs\' service quality, guiding security researchers\' legal participation, enhancing the government\'s regulatory effectiveness, and ultimately establishing a multi-party collaborative vulnerability disclosure system.

UNASSIGNED: Adolescents are experiencing an unprecedented cyber-saturated environment where the disclosure of private information should be approached with caution. This study aims to investigate the effects of school environment, including student support, teacher support, and opportunities for autonomy, on students\' disclosure of private information and their experiences with cyberbullying.
UNASSIGNED: In September 2022, a total of 1,716 students (mean age = 14.60, SD = 1.35) from three regular and vocational schools in China participated in the survey.
UNASSIGNED: The results showed that 35.6% of the participants had experienced victimization by cyberbullying, and 12.6% had perpetrated cyberbullying. Vocational school students reported significantly higher rates of cyberbullying and lower levels of perceived school climate than students from regular school. Student support in the school environment was found to negatively affect both cyberbullying perpetration and victimization, with this impact appearing to be stronger in regular schools as compared to vocational schools. Opportunities for autonomy and the disclosure of private information were positively correlated with experiences of cyberbullying.
UNASSIGNED: This study introduces a novel perspective that perceived school climate influences adolescents\' disclosure of private information and their involvement in cyberbullying. The findings could provide implications for future research and practices aimed at child protection in cyberspace.

This study aims to investigate the impact of third-party environmental information disclosure (EiD) on the corporate financial performance (CFP) of Chinese semiconductor companies listed on the Shanghai and Shenzhen Stock Exchanges from 2008 to 2022. Utilizing the two-way fixed effects model and method of moments quantile regression (MMQR), the results reveal that for each unit increase in third-party EiD index, there is a corresponding 0.87% increase in investments returns. However, this impact is moderated by the presence of female executives and strengthened by CEO political ties. The findings further identify financial constraints and green subsidies as mediating mechanisms, indicating that while financial constraints can deter third-party EiD adoption, green subsidies can facilitate it. High transparency does not always result in financial gains despite the general benefits. This study contributes to understanding the role of third-party EiD in driving corporate sustainability and provides empirical evidence regarding the financial and operational implications of voluntary engagement of the public in environmental governance. Such findings can inform corporate decision-making and policy formulation, encouraging more firms to participate in environmental regulation initiatives voluntarily.

UNASSIGNED: Conflicts of interest (COIs) of contributors to a guideline project and the funding of that project can influence the development of the guideline. Comprehensive reporting of information on COIs and funding is essential for the transparency and credibility of guidelines.
UNASSIGNED: To develop an extension of the Reporting Items for practice Guidelines in HealThcare (RIGHT) statement for the reporting of COIs and funding in policy documents of guideline organizations and in guidelines: the RIGHT-COI&F checklist.
UNASSIGNED: The recommendations of the Enhancing the QUAlity and Transparency Of health Research (EQUATOR) network were followed. The process consisted of registration of the project and setting up working groups, generation of the initial list of items, achieving consensus on the items, and formulating and testing the final checklist.
UNASSIGNED: International collaboration.
UNASSIGNED: 44 experts.
UNASSIGNED: Consensus on checklist items.
UNASSIGNED: The checklist contains 27 items: 18 about the COIs of contributors and 9 about the funding of the guideline project. Of the 27 items, 16 are labeled as policy related because they address the reporting of COI and funding policies that apply across an organization\'s guideline projects. These items should be described ideally in the organization\'s policy documents, otherwise in the specific guideline. The remaining 11 items are labeled as implementation related and they address the reporting of COIs and funding of the specific guideline.
UNASSIGNED: The RIGHT-COI&F checklist requires testing in real-life use.
UNASSIGNED: The RIGHT-COI&F checklist can be used to guide the reporting of COIs and funding in guideline development and to assess the completeness of reporting in published guidelines and policy documents.
UNASSIGNED: The Fundamental Research Funds for the Central Universities of China.

In the era of artificial intelligence, privacy empowerment illusion has become a crucial means for digital enterprises and platforms to \"manipulate\" users and create an illusion of control. This topic has also become an urgent and pressing concern for current research. However, the existing studies are limited in terms of their perspectives and methodologies, making it challenging to fully explain why users express concerns about privacy empowerment illusion but repeatedly disclose their personal information. This study combines the associative-propositional evaluation model (APE) and cognitive load theory, using event-related potential (ERP) technology to investigate the underlying mechanisms of how the comprehensibility and interpretability of privacy empowerment illusion cues affect users\' immediate attitudes and privacy disclosure behaviours; these mechanisms are mediated by psychological processing and cognitive load differences. Behavioural research results indicate that in the context of privacy empowerment illusion cues with low comprehensibility, users are more inclined to disclose their private information when faced with high interpretability than they are when faced with low interpretability. EEG results show that in the context of privacy empowerment illusion cues with low comprehensibility, high interpretability induces greater P2 amplitudes than does low interpretability; low interpretability induces greater N2 amplitudes than does high interpretability. This study extends the scopes of the APE model and cognitive load theory in the field of privacy research, providing new insights into privacy attitudes. Doing so offers a valuable framework through which digital enterprises can gain a deeper understanding of users\' genuine privacy attitudes and immediate reactions under privacy empowerment illusion situations. This understanding can help increase user privacy protection and improve their overall online experience, making it highly relevant and beneficial.

The literature has confirmed that when managers increase profits through earnings management, the readability of annual reports may be reduced Lo (2017), Ye (2018). Whether this conclusion is suitable for Chinese corporate social responsibility (CSR) reports, however, is still unclear. Based on the panel data of 5083 Chinese non-financial listed companies from 2010 to 2019, this paper adopts multiple linear regression to investigate the impact of earnings management on the readability of Chinese CSR reports. The results show that: (1) There is a significant negative correlation between earnings management and the readability of Chinese CSR reports, with the readability of Chinese annual reports as a mediating variable. (2) The negative effect is more significant when companies are not punished for violations, when the internal control index is low, when companies lack ISO14001 certification and when companies do not have independent third-party authentication for Chinese CSR reports. (3) When earnings management just exceeds zero, the readability of Chinese CSR reports decreases. (4) The economic consequences of reducing the readability of Chinese CSR reports are that financing costs are increased and environmental performance is decreased. To improve the quality of information disclosure of listed companies, the recommendations are as follows: First, the government should issue CSR reporting standards to reduce the manipulation of Chinese CSR reports. Second, Chinese CSR reports disclosed by listed companies must be audited by independent third parties to enhance the credibility of the information. Third, the company needs to strengthen its external and internal supervision to reduce the manipulation space for the readability of Chinese CSR reports. This study extends the negative relationship between earnings management and the readability from annual reports to Chinese CSR reports. To prevent investors from detecting earnings management, the readability of Chinese CSR reports may be reduced. At the same time, the study has definitely added value to the existing literature in the domain of CSR.