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The paper aims to examine the impact of ownership structure and board composition on voluntary disclosures of listed companies in China.

Using an OLS‐regression model to test the relationship among ownership structure, board composition and the level of voluntary disclosure. The sample is based on 559 firm observations in 2002.

Higher blockholder ownership and foreign listing/shares ownership is associated with increased disclosure. However, managerial ownership, state ownership, and legal‐person ownership are not related to disclosure. An increase in independent directors increases corporate disclosure and CEO duality is associated with lower disclosure. The paper also finds that larger firms had greater disclosure, while firms with growth opportunities are reluctant to disclose information voluntarily.

Firstly, the sample is comprised of companies listed on Shanghai Stock Exchange in 2002 and only 45.7 percent of representative firms listed in China. Secondly, the disclosure checklist does not cover all voluntary disclosure in corporations as employed and supported in several prior studies. Thirdly, the award of checklist items may be subjected to errors.

This paper indicates the relationship among ownership structure, board composition and corporate voluntary disclosure, and provides evidence for Chinese regulators to improve corporate governance and optimize ownership structure.

Distinct from prior empirical research based on disclosure behavior in developed‐western markets, this study examines the impact of ownership structure and board composition on voluntary disclosures of listed companies in the Asian setting of China.

The paper aims to build a new objective evaluation method of fabric pilling by combining an integrated image analysis technology with a deep learning algorithm.

Series of image analysis techniques were adopted. First, a Fourier transform transformed images into the frequency domain. The optimal resolution matrix of an exponential high-pass filter was determined by combining the energy algorithm. Second, the multidimensional discrete wavelet transform determined the optimal division level. Third, the iterative threshold method was used to enhance images to obtain a complete and clear pilling ball images. Finally, the deep learning algorithm was adopted to train data from pilling ball images, and the pilling levels were classified according to the learning features.

The paper provides a new insight about how to objectively evaluate fabric pilling grades. Results of the experiment indicate that the proposed objective evaluation method can obtain clear and complete pilling information and the classification accuracy rate of the deep learning algorithm is 94.2%, whose structures are rectified linear unit (ReLU) activation function, four hidden layers, cross-entropy learning rules and the regularization method.

Because the methodology of the paper is based on woven fabric, the research study’s results may lack generalizability. Therefore, researchers are encouraged to test other kinds of fabric further, such as knitted and unwoven fabrics.

Combined with a series of image analysis technology, the integrated method can effectively extract clear and complete pilling information from pilled fabrics. Pilling grades can be classified by the deep learning algorithm with learning pilling information.

The purpose of this research is to improve the antibacterial and anti-pilling properties of polyester-cotton fabrics by applying a chitosan-silica coating through sol-gel technology. By optimizing the process parameters, the study aims to enhance the fabrics’ resistance to germs, prevent pilling and maintain their mechanical and functional properties.

A transparent sol-gel was obtained by hydrolysis and condensation reactions using silane coupling agent (KH-560), ethyl orthosilicate (TEOS), chitosan and ethanol as precursors and co-solvents, respectively. This sol-gel was employed for the purpose of applying antimicrobial and anti-pilling multifunctional finishes to PC fabrics. An orthogonal experimental design method was employed to optimize the process parameters. The surface morphology and chemical structure of the fabrics were studied using scanning electron microscopy and infrared spectroscopy, both before and after finishing. The fabrics were subjected to testing and analysis to evaluate their antimicrobial and anti-pilling properties, as well as the wearing performance.

The best antibacterial and anti-pilling properties are achieved when the volume ratio of TEOS to KH-560 is 1:3, the concentration of chitosan is 10 g/L, the dipping time is 60 min and the water content is 1:2. The fabric exhibits an anti-pilling grade of 4–5 and an antimicrobial rate of 99.99%. The silica/chitosan gel generated a thin and elastic coating on the fiber surface, acting as a protective barrier against external abrasion and enhancing the anti-pilling property by 2–3 grades. The fabric strength increased significantly, while the air permeability remained practically unaltered compared to untreated fabric.

The development of advanced materials such as chitosan-modified silica sols holds significant social implications. These materials, with their enhanced properties, can lead to innovations in healthcare, environmental remediation and energy storage, improving living standards and fostering sustainable development. Their widespread adoption could also stimulate economic growth and job creation, fostering a more resilient society.

This research introduces an innovative approach using sol-gel technology to enhance the antibacterial and anti-pilling properties of polyester-cotton fabrics. By optimizing the ratio of TEOS to KH-560, chitosan concentration, dipping time and water content, it achieves remarkable results in both performance metrics, offering significant practical value for the textile industry, especially in healthcare and fashion sectors.

The purpose of this paper is to investigate the potential influence of corporate governance mechanisms on risk disclosure quality in Tunisia.

The authors examine 152 annual reports of Tunisian non-financial-listed firms during 2008–2013, and use the manual content analysis method to measure the risk disclosure quality.

The authors find that the quality of risk disclosure in Tunisian companies is relatively low, and also find that the quality of risk disclosure is positively associated with institutional ownership, board independence, the presence of women on the board, the presence of family members on the board and the independence of audit committee. Managerial ownership has a negative effect on risk disclosure quality. Finally, the authors find that the revolution decreases the influence of concentration ownership, government ownership, family ownership and audit committee size on risk disclosure quality.

Using a comprehensive set of corporate governance mechanisms and a new measure for risk disclosure quality in Tunisia, the authors provide the first empirical evidence on the impact of corporate governance mechanisms on risk disclosure quality in a developing country. The study has theoretical and practical implications for both developed and developing countries.

The purpose of this paper is to explore the association between corporate governance (CG) mechanisms and the extensiveness of carbon disclosure.

This paper uses Ordinary Least Squares (OLS) regression model with data from 2009 to 2012 for largest Australian companies that voluntarily disclose their information to the carbon disclosure project.

The authors find that board independence, board diversity and managerial ownership are significantly correlated with the degree of carbon transparency, while the existence of environmental committee is not.

The findings of this paper should be useful for government and capital market regulators who concern the quality of CG and carbon actions. First, the evidence in this paper suggests that current CG practice that emphasize board diversity and independence seems encouraging an environment friendly decision and adopt carbon reduction initiatives. Second, however, the current version of CG codes need more stress on none financial goals that should help corporate executives to balance value enhancement vis-à-vis ecosystem protection. Finally, another implication for policy-makers is CG should be re-structured so as to motivate firms to pursue long-term sustainable development instead of taking short-sight view of firm performance.

This paper contributes in the increasing body of literature indicating that CG encourages a proactive corporate strategy in general and carbon disclosure in particular. The authors add new empirical evidence which has policy implication that CG should be improved so as to encourage executives to engage in more sustainable development and stakeholder long-term value protection.

The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.

The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.

The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.

This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD).

This study used multivariate analysis to examine the moderating variable.

GO has a moderating negative effect on the association between CG factors [e.g. board size, non-executive directors (NEDs)] and VD, which indicates that GO plays a negative role in the effectiveness of CG. The study also found that audit quality is not affected by the influence of GO, indicating that companies without GO are better than companies with GO in terms of applying the best practices of CG to provide sufficient and high-quality disclosure.

This study has important implications for governments to be more effective in implementing the best practices of CG. Additionally, the findings could have implications for authority regulators, policy makers and shareholders to require effective implications for CG to reduce the effects of GO the implementation of best CG practices and the disclosure of quality information.

This paper aims to examine the effect of ownership structure variables on social and environmental disclosure practice in Nigeria. The paper also investigates the moderating impact of intellectual capital disclosure on the relationship between ownership structure elements, social and environmental disclosure.

The paper adopted the Global Reporting Initiative (GRI) disclosure framework to extract social and environmental disclosure information from corporate social and environmental reports of 80 companies listed on the Nigerian Stock Exchange. The study spanned from 2012–2017. Management ownership, foreign ownership, block ownership and dispersed ownership are considered as determinants of social and environmental disclosure. A multiple regression analysis was used to test the relationships specified in the study.

The result of the descriptive analysis has shown evidence of a low-level disclosure of social and environmental information in corporate reports (annual reports and corporate social and environmental reports) of companies. From the regression analysis, block ownership, foreign ownership and dispersed ownership are found to enhance the disclosure of social and environmental information in the corporate report of companies. However, management ownership was found to be insignificantly related to social and environmental disclosure. The result also revealed that intellectual capital disclosure has a significant positive effect on the relationship between management ownership, foreign ownership and dispersed ownership, social and environmental disclosure. However, intellectual capital disclosure does not moderate the relationship between block ownership, social and environmental disclosure.

This paper is the first to empirically examine the moderating effect of intellectual capital disclosure on ownership structure variables, social and environmental disclosure. The result of the study offer researchers a better understanding of the impact of ownership structure variables on social and environmental disclosure. The findings are useful to researchers, corporate managers, policymakers and regulatory bodies.

The paper aims to build a finite element simulation model for pilling of polyester hairiness on the fabric to study the effects of hairiness performance on pilling and reveal pilling mechanisms.

The finite element simulation model of pilling of polyester hairiness was established by ABAQUS. Polyester hairiness was treated as elastic thin rod, which was divided by two-node linear three-dimensional truss element. The effects of hairiness elastic modulus, hairiness friction coefficient and hairiness diameter on frictional dissipation energy, strain energy and kinetic energy produced by pilling have been studied. The analysis solution values were compared with the finite element simulation results, which was used to verify finite element simulation.

The paper provides new insights about how to reveal pilling mechanisms of polyester hairiness with different performance. Comparing finite element simulation results with analysis solutions shows that the fitness is greater than 0.96, which verifies finite element simulation. Larger hairiness elastic modulus gives rise to higher friction dissipation energy and strain energy of hairiness but lower kinetic energy. Increasing friction coefficient enhances friction dissipation and strain energy of hairiness. However, kinetic energy decreases with the increase of friction coefficient. Hairiness diameter also has an important effect on hairiness entanglement and pilling. Increasing hairiness diameter can decrease friction dissipation energy but enhance strain energy and kinetic energy.

Finite element simulation was verified by analysis solutions. The solutions include friction dissipation energy, strain energy and kinetic energy, which cannot measured b experiment. Therefore, researchers are encouraged to simulate pilling to obtain pilling grades, which be compared with experiment results.

Pilling of polyester hairiness was simulated by ABAQUS. This method makes pilling process visualization, and pilling mechanisms was revealed from non-linear dynamics.

This paper aims to examine the Indonesian Stock Exchange-listed (IDX-listed) companies’ human rights disclosures.

The year-ending 2012 annual report disclosures of 75 IDX-listed companies are analyzed. The Global Reporting Initiative (GRI) guidelines are used as the disclosure index checklist.

The results show a low level of voluntary human rights disclosure (36.74 per cent). The highest level of communication is for assessment issues. Very few companies disclosed information about child labor and forced and compulsory labor. Statistical analysis reveals that board size significantly influences “human rights” communication in a positive direction. Company size, one of the control variables in this study, is also found to be positively significant. The managerial stakeholder theory partially explains the variability of these disclosures.

The main implication of the findings is that key stakeholders do not see the importance of human rights issues to be disclosed, except for commissioners. It seems that commissioners have the spirit of the United Nation Guiding Principles (UNGPs), requiring companies to respect human rights in daily business operations. Another implication is that companies may attempt to hide certain information regarding child labor and forced and compulsory labor.

This paper provides insights into the disclosure practices of human rights issues in Indonesia. The paper also investigates the key determinants of human rights disclosures, an empirical test which is largely ignored in previous human rights reporting studies. This paper highlights the potency of commissioners in campaigning and promoting the importance of social responsibility on human rights for corporate sustainability.