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DISCLOSURE (6) answer(s).
 
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1
ID:   154223


Beneficial ownership disclosure: the cure for the Panama papers Ills / Radon, Jenik; Achuthan, Mahima   Journal Article
Radon, Jenik Journal Article
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Key Words Disclosure  Panama Papers  ILLS 
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2
ID:   138092


China’s information disclosure initiative / Rana, Renu   Article
Rana, Renu Article
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Summary/Abstract This article examines the initiatives taken by the government of the People’s Republic of China towards ensuring government information transparency. The Open Government Information Regulations (OGI) which was adopted in 2007 is a landmark in the transparency reforms process in China. The analysis of this initiative and further reforms becomes vital as China has witnessed newly emerged emphasis on anti-corruption campaign and rule of law. Though these regulations were adopted in 2007 at national level, many reforms have been introduced in these regulations in terms of annual guidelines from time to time. This article analyses the origin and development of OGI; the scope of these regulations; the legal, political and structural problems obstructing the successful implementation of these regulations; and further reforms towards making China more open and transparent. This work also provides a comparative analysis of information disclosure initiatives in China and India.
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3
ID:   101516


EU electricity disclosure from the business perspective-A study / M. Aasen; H. Westskog; H. Wilhite; M. Lindberg   Journal Article
M. Aasen Journal Article
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Publication 2010.
Summary/Abstract The EU Electricity Directive requires that consumers be provided information about the sources from which the electricity is produced, as well as about the CO2 emissions and the radioactive waste resulting from production sources. In this paper we examine the effectiveness of this information strategy based on a case study focusing on Norwegian enterprises. We explore the views of selected companies on the electricity disclosure scheme. We examine how effective the disclosure scheme is in informing and stimulating companies to buy green electricity products, and link this to what we know about the effects of information disclosure from the literature. Our results show that the information disclosed does to a little extent reach the businesses, and that firms express distrust in the system of Guarantees of Origin (GoO), which leads to distrust in the relevance of the information given through the disclosure scheme.
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4
ID:   097698


Financial disclosure in three African countries: all bark and little bite / Vickerman, Rosemary   Journal Article
Vickerman, Rosemary Journal Article
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Publication 2009.
Summary/Abstract Many countries use financial disclosure to manage conflicts of interest. This article examines disclosure in three African countries: Cameroon, Ghana and South Africa. These countries fall on a continuum that sees South Africa as the relative success story, Ghana as occupying the middle position, and Cameroon as failing thus far. Disclosure regulations detailing who discloses, how often this occurs and what and when sanctions are to be taken for breaching regulations are presented in brief. Three key recommendations are made in relation to the legislation and the implementation thereof. First, it is suggested that in South Africa and Ghana the process of instituting sanctions be streamlined and, second, that those tasked with keeping the registers of financial interests are provided with the necessary investigatory powers. Finally, it is recommended that Ghana and Cameroon practise annual disclosure.
Key Words South Africa  Ghana  Cameroon  Disclosure  Conflict of Interest 
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5
ID:   150394


Hydraulic fracturing chemicals reporting: analysis of available data and recommendations for policymakers / Konschnik, Katherine; Dayalu, Archana   Journal Article
Konschnik, Katherine Journal Article
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Summary/Abstract Twenty-eight states require disclosure of hydraulic fracturing chemicals. Twenty-three states direct reporting to FracFocus; additionally, companies in other states use this registry. FracFocus contains the most comprehensive dataset on fracturing chemicals but faces data quality and transparency criticisms. In response, FracFocus announced upgrades, and since May 2015, publishes aggregated data. We used Linux and R version 3.2.0 to clean and analyze 96,449 forms submitted between March 9, 2011 and April 13, 2015 for accuracy, completeness, and timeliness. We characterize data, and compare results to state law and industry practice, to suggest how to induce more accurate and complete disclosures. We find that rates of withheld chemical information have increased since 2013, and appear unaffected by different legal requirements. However, when companies report fracturing chemicals without attribution to the specific products in the fracturing fluid (a “systems approach” to reporting), withholding rates drop four-fold. State deadlines shortened reporting timelines, but compliance rates are low absent indication states will enforce. Automatic field population and prompts in FracFocus can reduce data error, while enforcement signals, education, and harmonized requirements may boost compliance and enhance disclosure. Systems reporting should occur, with states retaining authority to request product-specific ingredient lists.
Key Words Disclosure  Chemicals  FracFocus  Fracturing 
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6
ID:   089870


Sufficiency of disclosure in patent specification / Gupta, Maram Suresh   Journal Article
Gupta, Maram Suresh Journal Article
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Publication 2009.
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