This paper highlights the overlap between private sector and the state in regulating the sustainability of palm oil industry in Indonesia through the presence of two different certification schemes: the voluntary, global market-driven Roundtable on Sustainable Palm Oil (RSPO) and the mandatory,...

The scientific method is predicated on transparency - yet the pace at which transparent research practices are being adopted by the scientific community is slow. The replication crisis in psychology showed that published findings employing statistical inference are threatened by undetected...

Die Mehrheit der Onlineplattformen verfügt heute über Bewertungssysteme, die es Nutzerinnen und Nutzern ermöglichen, ihre eigenen Erfahrungen mit Produkten und Dienstleistungen zu teilen und sich über jene anderer Nutzerinnen und Nutzer zu informieren. Die Existenz eines solchen...

Private Country-by-Country Reporting (CbCR) is a measure against tax avoidance by large multinationals, implemented throughout the EU in 2016. Multinational companies with an annual revenue over € 750 million have been required to report their global activities on a country-by-country basis to...

Improving debt transparency is critical for promoting debt sustainability and creditworthiness assessments, increasing the accuracy of public debt information, and protecting the interests of a diverse range of stakeholders. The importance of debt transparency, the costs associated with the lack...

The global economic crisis in 1997 significantly impacted all corporate firms. Measuring valuation is becoming increasingly important in corporate firm analysis. Transparency in disclosures enables a company to meet market expectations while also adhering to regulatory requirements. The study's...