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Thus, all components of our disclosure index should exhibit a positive correlation with one another (Table 5).
We design a comprehensive social, environment and ethics disclosure index (CSPDI) and assess the bi-directional relationship between corporate social performance and financial performance using the three-stage least squares (3SLS).
For the last category, a new addition to the survey along with registering property, the World Bank developed a "disclosure index," measuring the availability of certain financial information to investors and items such as whether use of external auditors is required.
This lack of transparency has been noted by Professors Schepers and Gardberg at Baruch who recently released a corporate political disclosure index.
Beyond Climate Counts' company rankings, the Carbon Disclosure Project ranked News Corporation number one in the media sector on their Global 500 Disclosure index and gave them an "A" for carbon performance.
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As we generally assume linear relations as reflected in panel A, our findings differ from several prior studies which argue that disclosure indices merely produce scores on an ordinal scale and therefore favor rank regressions (Iman and Conover 1979) in order to circumvent the assumption of linear relationships (Lang and Lundholm 1996).
Adolescents' disclosure towards parents was measured with an adapted version of the Self-Disclosure Index (SDI; Miller et al. 1983).
It shows companies with representation on CDP's carbon disclosure leadership index and the carbon performance leadership index generating approximately double the average total return of the Global 500 from January 2005 and May 2011.
In other words, a firm's ESG disclosure activity index might differ from the type of CSR (or ESG here) effort they actually made.
Arguments against and in favor of disclosure of the index participant's IDU status can be made depending on different interpretations of risk of HIV transmission to the public's health.
To fully inform sexual partners of the study's purpose and specific reason for their study eligibility might require a disclosure of the index-participants' drug use and heightened risk of HIV.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com