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Financial Disclosure and First-slide Policy

Transparency through disclosure of relationships with companies is one step in the Academy’s process of ensuring that all its educational activities are fair, balanced, and not commercially biased. The Academy's Board of Trustees supports the position that having a financial relationship should not restrict expert scientific, clinical, or non-clinical presentation or publication or participation in Academy leadership or governance, provided that appropriate disclosure of such relationship is made, and mitigation occurs. As an ACCME accredited provider of accredited Continuing Education (CE) activities, the Academy has established policies and processes to ensure balance, independence, objectivity, and scientific rigor in all individual and jointly provided CME activities.

Who Should Disclose?

All Academy presenters, authors and other contributors to educational and leadership activities. If your role in an educational activity includes planning, directing, writing, editing, commenting or otherwise controlling the content that is presented to learners, you should disclose.

What Relationships do You Need to Disclose?

All financial relationships with Companies that you have had within the previous 24 months . A Company, or ACCME-defined “ineligible company” is a company whose primary business is producing, marketing, selling, re-selling, or distributing healthcare products used by or on patients.

Types of Financial Relationships

If you have a type of financial or non-financial relationship with a company or organization that does not fall into any of the categories above, email [email protected] for assistance.

When and How to Disclose

Financial disclosures must involve both the following steps:

• Each presenter must have a first slide pertaining to financial interests. This first slide must either:
• Disclose all financial interests , or
• If there is nothing to disclose, the slide must state, “I have no financial interests or relationships to disclose.”
• Presenters are required to verbally state at the start of the talk any financial interests that specifically pertain to their presentation. If there is nothing to disclose or your financial disclosures are not relevant to the content of the CME activity, verbally state that you do not have any financial interests or relationships to disclose.

Even with these acknowledgements, the Academy’s Annual Meeting Program Committee expects that all presenters will give a fair and unbiased scientific talk.

A PowerPoint disclosure slide is made available to download for your presentation in Presenter Central .

Financial disclosure is something the Academy takes very seriously. During and after the meeting, Academy staff will be conducting spot checks of presentations to ensure the first-slide policy is followed. Any presenter who does not follow this policy will receive an official warning letter after the meeting and may result in exclusion from future meeting programs.

All content on the Academy’s website is protected by copyright law and the  Terms of Service . This content may not be reproduced, copied, or put into any artificial intelligence program, including large language and generative AI models, without  permission from the Academy.

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Presentation and Disclosures Relating to Inventories

Disclosures are very useful to users of financial statements, especially when analyzing a company’s performance. Coincidentally, the disclosure and presentation requirements are very similar under IFRS and US GAAP.

Under IFRS, the following financial statement disclosures concerning inventories are required:

• the accounting policies that were adopted in measuring inventories, including the cost formula used;
• the total carrying amount of inventories and the carrying amount in classifications that are appropriate to the entity;
• the carrying amount of inventories that are carried at fair value less the costs to sell;
• the amount of inventories that are recognized as an expense during the reporting period;
• the amount of any write-down of inventories that are recognized as an expense in the reporting period;
• the amount of any reversal of any write-down that is recognized as a reduction in the cost of sales during the reporting period;
• the circumstances or events which have led to the reversal of a write-down of inventories; and
• the carrying amount of inventories that are pledged as security for liabilities.

The inventory-related disclosures under US GAAP are quite similar to those under IFRS. However, the second and third requirements from the bottom of the above list are irrelevant since US GAAP prohibits the reversal of prior-year inventory write-downs. In addition, US GAAP requires disclosure of significant estimates applicable to inventories and any material amount of income that results from the liquidation of LIFO inventory.

Question 1 Under US GAAP, which of the following is least likely a relevant disclosure relating to inventories? The accounting policies adopted in measuring inventories. The amount of inventories recognized as an expense during the period. The circumstances which led to the reversal of a write-down of inventories. Solution The correct answer is C . Under US GAAP, the circumstance which led to the reversal of a write-down of inventories is not a relevant requirement because US GAAP does not permit the reversal of prior-year inventory write-downs. Options A and B give relevant disclosure requirements. Question 2 The financial disclosure information required by the IFRS, but not US GAAP is: Information related to inventory write-downs. Information related to inventory write-down reversals. Information related to the carrying amount of each inventory section. Solution The correct answer is B . US GAAP does not require the disclosure of write-down reversals because it does not allow for the reversal of write-downs.

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Disclosure in Publications, Presentations, etc.

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UCI's standard practice requires researchers reviewed by the COIOC to disclose their financial interests in the publications and presentations related to that study to promote transparency. The Disclosing Individual is required to embed a financial interest disclosure in the text of the publication, either in the footnotes or in the acknowledgement section, whether or not such disclosure is or is not also required by the journal. Similarly, the COIOC will also require researchers to include a slide concerning the disclosure in all presentations of their research.

The following are examples of how a financial interest with an outside  entity  should be disclosed in publications of research results:

Example #1:

These studies were supported by a  grant  from  NIH  (Award #________________). Joe  Doe  has an equity interest in XYZ, Inc., a company that may potentially  benefit  from the research results, and also serves on the company's Scientific Advisory Board. John Doe's relationship with XYZ, Inc. has been reviewed and approved by the University of California, Irvine in accordance with its conflict of interest policies.

Example #2:

Dr. John Doe receives research funding from XYZ, Inc., which is developing products related to the research described in this paper. In addition, the author serves as a consultant to XYZ, Inc., and receives compensation for these services. John Doe's relationship with XYZ, Inc. has been reviewed and approved by the University of California, Irvine in accordance with its conflict of interest policies.

Example #3:

The University of California, Irvine has a financial [ownership] interest in X Biotech, the company sponsoring this research. Jane Doe and the University of California, Irvine may potentially benefit from this research. Jane Doe has received honoraria from X Biotech.  Jane Doe's relationship with X Biotech has been reviewed and approved by the University of California, Irvine in accordance with its conflict of interest policies.

Example #4:

These studies were supported by a grant from the NSF (Grant #________________). Principal Investigator _______________ has an equity interest in XYZ, Inc. ____'s relationship with XYZ, Inc. has been reviewed and approved by the University of California, Irvine in accordance with its conflict of interest policies.

Please Note:  In addition to the guidelines stated above, journals have different standards about publishing financial relationships. For additional examples on how to incorporate such language, access guidance from the  International Committee of Medical Journals Editors  and the  American Chemical Society Publications .

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Presentation and disclosure

IFRS 16 requires lessees and lessors to provide information about leasing activities within their financial statements. The Standard explains how this information should be presented on the face of the statements and what disclosures are required. In this article we identify the requirements and provide a series of examples illustrating one possible way the note disclosures might be presented.

Download IFRS 16 - Presentation and disclosure [pdf]

When it comes to the notes, the Standard tends to focus on the details of the information to be provided, leaving it to preparers to decide on the most meaningful way to present it. As a result, your specific disclosures may not look exactly the same as the ones we’ve chosen.

Download this article

Presentation

For a lessee, a lease that is accounted for under IFRS 16 results in the recognition of:

• a right-of-use asset and lease liability
• interest expense (on the lease liability)
• depreciation expense (on the right-of-use asset).

The right-of-use asset and lease liability must be presented or disclosed separately from other, non-lease assets and liabilities (except for investment property right-of-use assets which are presented as investment property). Where a lessee chooses not to present its right-of-use assets separately on the face of the balance sheet, they must be presented in the same line item that would be used if the underlying asset were owned. In many, but not all, cases this will be property, plant and equipment.

In the statement of cash flows, lease payments are classified:

• as a financing activity for amounts relating to the repayment of the principal portion of the lease liability 
• in the same classification as interest paid on other forms of financing (ie, as either a financing or operating activity) for amounts relating to interest charged on the lease liability
• as operating activities for amounts relating to short-term and low-value asset leases that are accounted for off-balance sheet and for variable payments not included in the lease liability.

For a lessor, the requirements are largely the same as IAS 17’s:

• for finance leases the net investment is presented on the balance sheet as a receivable, and
• assets subject to operating leases continue to be presented according to the nature of the underlying asset.

Disclosures

IFRS 16 requires different and more extensive disclosures about leasing activities than IAS 17. The objective of the disclosures is to provide users of financial statements with a basis to assess the effect of leasing activities on the entity’s financial position, performance and cash flows. To achieve that objective, lessees and lessors disclose both qualitative and quantitative information.    For lessees, this information is required to be presented in a single note or as a separate section of the financial statements. Information already included in other notes need not be repeated as long as it is appropriately cross-referenced.

For more detail on the disclosure requirements and for illustrative disclosures download the full IFRS 16 - Presentation and disclosure article.

We hope you find the information in this article helpful in giving you some detail into aspects of IFRS 16. If you would like to discuss any of the points raised, please speak to your usual Grant Thornton contact or your local member firm .

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Definition of a lease.

Instructions for Filling Out Disclosure Slide/Form for All Presentations at ISPE Meetings

A disclosure statement must accompany each presentation. For oral presentations, potential conflicts must be listed on a disclosure slide immediately following the title slide. For poster presentations, potential conflicts must be listed on the poster after the title and in a type size consistent with the rest of the poster

The first part of the disclosure slide should list all funding sources for the current project. For a project carried out purely within a university or governmental institution with no external funding, the university or governmental institution should be named as the funding source.

On the second section of the disclaimer slide, list all other potentially conflicting relationships that existed at any time during the conduct of the study, or the 1-year period before the meeting- whichever is longer. Nonfinancial conflicts (e.g., a close relationship with, or a strong antipathy to, a person or organization whose interests may be affected) should also be disclosed, for example under "other".

List the relationships using the following categories during the conduct of the project:

• Employment by commercial entity
• Consultancies or advisory Board memberships
• Lecture fees paid by a commercial entity (honoraria)
• Expert witness for a commercial entity
• Industry-sponsored grants (received or pending) including contracted research
• Patents received or pending
• Royalties from a commercial entity
• Stock ownership or options

Only include categories for which you have a disclosure to report. Continue on a second slide, if needed.

If you have no disclosures to make, type “No relationships to disclose”.

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Disclaimers for Presentations

Legal Research Team at TermsFeed

Presentations can benefit from disclaimers because they protect both the presenter and the event host from legal liabilities arising from the content of the presentation while informing the prestentation viewers of important information.

We've put together a list of potential disclaimers to use in your presentations based on the content and the venue. Some of these are generally useful , particularly if the presentation will be published online, and others are targeted towards specific scenarios where a disclaimer may be required by law.

Our Disclaimer Generator can generate a legal disclaimer for your business, website or mobile app. Just follow these steps:

At Step 1, select where your Disclaimer will be used.

At Step 2, add in information about your website/app and business.

Answer some questions about your business practices.

Enter an email address where you'd like to receive your Disclaimer and click "Generate."

Done! You'll be able to instantly access and download your new Disclaimer.

• 1. Fair Use Disclaimers for Presentations
• 2. Copyright Disclaimers for Presentations
• 3. Risk Disclaimers for Presentations
• 4. Errors and Omissions Disclaimers for Presentations
• 5. Confidentiality Disclaimers for Presentations
• 6. Views Expressed Disclaimers for Presentations
• 7. Presentation Disclaimer
• 8. Protecting Your Presentations with Disclaimers

Fair Use Disclaimers for Presentations

A fair use disclaimer announces that you're using copyrighted material for limited purposes under the Fair Use Act. According to the Fair Use Act, it's ok to use copyrighted work without license or permission when you're using it for teaching, research, criticism or commentary.

If you're borrowing another author's work or intellectual property for use in your presentation, don't forget to add this type of disclaimer to protect yourself from allegations of theft.

In addition to citing your sources for any borrowed text or graphics, the fair use disclaimer show that you acknowledge the law in your borrowed sources. While these disclaimers aren't necessary for live presentations (especially with cited sources), adding one is always a good idea if you intend to upload your slides to the internet.

The disclaimer won't protect you if the inclusion of the copyrighted material falls outside of fair use, but it does provide some cover in the event your presentation begins showing up in Google searches.

A fair use disclaimer doesn't need to be complex. The Smithee Awards added this basic disclaimer to its website:

It simply states that the site may contain copyrighted material without asking permission from the owner but that the use falls within the standards of "fair use." It doesn't hurt to add a citation of the law (Title 17, Chapter 1, Section 107 US Copyright Law) to your disclaimer.

Add the disclaimer to a page before the title of your page or to the bibliography at the end of your presentation.

Copyright Disclaimers for Presentations

Copyright disclaimers are a simple way to declare that your presentation's contents belong to you and cannot be used without your permission unless noted.

If you are you using materials or ideas that are your own intellectual property, don't forget to add a copyright disclaimer (also referred to as a copyright notice ) to your presentation.

These disclaimers can be added to the footer of your presentation or at the very end in a resources page . We recommend using them whenever you're sharing personal intellectual property or that of your company.

A copyright disclaimer is simple. Just add:

• Your name/company name
• Year or years the content was created in
• Copyright symbol
• Rights reserved statement (optional)

Here's an example from SodaStream's website:

While it's not in a presentation, the format is standard and will be the same wherever you use this disclaimer.

Risk Disclaimers for Presentations

A risk disclaimer states that you cannot be held liable if someone uses the advice or information you're providing and then experiences damages of some kind. It's basically a "use at your own risk" statement.

Here's a good example from Market Traders Institute :

Here, the legal page talks about the risks inherent in investing for everyone. It says anyone should carefully consider whether they can afford to lose the money they choose to invest.

Here's another example from Macquarie's disclaimer that addresses risks along with other issues:

If you're creating a finance-related presentation, this kind of disclaimer should be placed at the beginning or end of your presentation. If the advice you're giving isn't financial but still comes with risks, the same format of a disclaimer can be used, but tailored for your particular industry.

For example, if instead of giving financial advice you give exercise and fitness advice, your disclaimer should make it clear that you aren't a health professional and that risks come with new exercise routines. As another example, say your presentation is for how to build a piece of furniture and requires the use of power tools and other dangerous tools. You should include a disclaimer that states there may be a risk to using the tools and completing the steps in the presentation.

Errors and Omissions Disclaimers for Presentations

This type of disclaimer states that your presentation may not include all relevant facts or the most up-to-date research, and you're not liable in the event that omissions or errors occur.

There's no time to include every important fact or caveat within the time or slide limit of a presentation. What's more, some presentations don't age well because the subject is constantly evolving.

Rather than worrying about the eventualities of presentations, protect yourself by adding an errors and omission disclaimer.

Maloney and Novotny offers this disclaimer that addresses errors, omissions, and the accuracy and completeness of information:

Adding a disclaimer like this to the beginning of your presentation is a smart idea.

Confidentiality Disclaimers for Presentations

This type of disclaimer states that the information provided isn't to be shared . Essentially, it tells your audience that what is said in the room should stay in the room.

Presentations given at private events, like board meetings or ticketed conferences, may include information that shouldn't leave the room.

If your presentation falls within this category, add a confidentiality disclaimer.

You can do this with a short, to-the-point statement early on in the presentation, such as on the title slide or as the first slide after the title slide and before any actual content is presented.

Here's how the Ankeny Board of Education displays its confidentiality disclaimer at the beginning of its presentation, giving it an entire slide:

Alternatively, or in conjunction with this approach, you can include a short statement about the confidentiality of the presentation at the bottom of every slide. Here's an example of such a statement:

Other companies include longer disclaimer pages at the beginning of presentations that include confidentiality disclaimers and any other disclaimers that they wish to display.

Moovly dedicates the first two slides after its title slide to disclose a number of disclaimers, including a confidentiality disclaimer

This is an effective way to present all of your relevant disclaimers at once and before any information is shared with the people viewing your presentation.

Views Expressed Disclaimers for Presentations

If you are sharing personal opinons that shouldn't be associated with the company you work for or the organization hosting the presentation, this disclaimer can create separation between your presentation and other parties. It will state that the views expressed in your presentation don't necessarily reflect the views of anyone else.

Some presentations are developed in line or conjunction with another body, but the information or opinions don't legally represent them. In these cases, it's important to add a views expressed disclaimer to provide distance between the presenter and any associated organizations.

Here's an example:

You work for a media organization, and you've been invited to speak at a university about your experiences in new media. You've been invited with the knowledge of your affiliation, but you're not invited to represent your organization.

In the event that you were formally representing your employer, your presentation would likely follow a set of company guidelines. But since you're not, you have significantly more freedom to express yourself. Adding a 'views expressed' disclaimer informs your audience that the views expressed are your own and don't reflect your employer.

The disclaimer clears up any ambiguity about the information you provide and could even protect your job in the event you say something that doesn't jive with your organization's media messaging.

Novartis added this disclaimer to a presentation uploaded to its website:

If you have users sign up for an account with you or provide an email address before you share your presentation with them, you can share your disclaimer at sign-up, as seen here:

These disclaimers tend to be very short and with boilerplate, standard language as seen in the example above.

Presentation Disclaimer

A general presentation disclaimer will address a number of topics in one disclaimer, such as errors and omissions, confidentialilty issues, and copyright notices.

If you're posting your presentations online, consider using a broad presentation disclaimer to cover yourself across anything uploaded.

The Society of Actuaries has a presentation disclaimer on its main website. The text states that the presentations are provided for educational use only and do not replace the judgement of independent professionals. It also limits liability because it notes that the Society of Actuaries is in no way responsible for the accuracy or message of the content.

Ultimately, this disclaimer addresses many of the topics found in previous disclaimers:

This disclaimer is both general and sweeping and thus could easily be adapted and modified for any website, app, or guidebook where your presentations may be made available.

Protecting Your Presentations with Disclaimers

Disclaimers help protect you from legal liability when used appropriately in your presentations.

As more presentations transition from PowerPoints in boardrooms to the online sphere, it's important to add the same protections to your presentations that you might to other online content, particularly when you're working with your or someone else's intellectual property.

The disclaimers listed above won't apply to ever presentation, but there's a good chance you'll need to use at least one on future work.

Already have a database full of past presentations? You can post a "presentation disclaimer" on your main website to retroactively protect your work and limit your liability.

Comprehensive compliance starts with a Privacy Policy.

Comply with the law with our agreements, policies, and consent banners. Everything is included.

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This article is not a substitute for professional legal advice. This article does not create an attorney-client relationship, nor is it a solicitation to offer legal advice.

Last updated on

12 May 2024

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• Understanding Disclosures
• What is Disclosure?

Overview of Public Disclosure

Patent law places a fairly low threshold on what is considered a public disclosure. Although you can disclose some information about an invention (y ou can describe an invention without giving details),  almost any disclosure  without limitation or obligation of secrecy   may constitute a public disclosure.  

The disclosures that will ultimately act as a bar to patentability must be "enabling"--that is, it must give enough information to someone "of ordinary skill in the art" to actually duplicate the invention. An invention is considered to be publically disclosed when it falls into one of these four broad categories:

1. It is described in a printed publication

Printed publications include commonly associated items such as book chapters, journal articles, and theses. But printed publications also include:

• Email correspondence :  Providing information to individuals outside Northwestern University by email, letters or other correspondence without indicating that the information being provided is confidential could also constitute disclosure.
• Grant proposals :  Grant proposals to federal agencies are deemed publications as they are accessible under Freedom of Information Laws, but you can take active steps to ensure that information you provide under grant proposals is maintained in confidence when necessary. The first page of the proposal should carry the following notice: “Confidential Information--Pages __ to __ of THIS PROPOSAL contain potentially patentable information” List the pages containing the confidential information and conspicuously write “CONFIDENTIAL” on each page that contains the confidential information.
• Posters, Abstracts and Proceedings
• Oral disclosures :  Oral presentations are a gray area in terms of whether they constitute disclosure or not. If at a formal talk, you distribute a copy of your presentation in which your invention is disclosed, it is clearly a disclosure. However, even if handouts are not provided but someone in the audience takes detailed notes that describe the invention, it would also constitute disclosure. For these reasons you need to carefully plan your oral presentations so that you do not inadvertently disclose your invention. Thus  conference presentations, departmental seminars , or  thesis defense  all present opportunities for public disclosure.

2. It is in public use

Distribution of research materials and prototypes that embody the invention, may constitute disclosure under certain conditions. If the materials are provided without any restriction on use or further distribution it may be considered to be made available to the public. If they are clearly provided only for testing and/or evaluation or for research purposes under written agreements clearly specifying the same, it would not be considered disclosure. 

3. It is on sale

A sale or an offer to sell a research material or prototype also constitutes disclosure and could establish a bar date for patent purposes.

4. It is otherwise available to the public

This is a new provision implemented under the American Invents Act on March 16, 2013. As this is a new statutory provision, it is unclear exactly how it will be implemented in practice. This provision may therefore expand the list of public disclosures in yet unforeseen ways.

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CRediT (Contributor Roles Taxonomy) was introduced with the intention of recognizing individual author contributions, reducing authorship disputes and facilitating collaboration. The idea came about following a 2012 collaborative workshop led by Harvard University and the Wellcome Trust, with input from researchers, the International Committee of Medical Journal Editors (ICMJE) and publishers, including Elsevier, represented by Cell Press.

CRediT offers authors the opportunity to share an accurate and detailed description of their diverse contributions to the published work.

The corresponding author is responsible for ensuring that the descriptions are accurate and agreed by all authors

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Authors may have contributed in multiple roles

CRediT in no way changes the journal’s criteria to qualify for authorship

CRediT statements should be provided during the submission process and will appear above the acknowledgment section of the published paper as shown further below.

*Reproduced from Brand et al. (2015), Learned Publishing 28(2), with permission of the authors.

Sample CRediT author statement

Zhang San:  Conceptualization, Methodology, Software  Priya Singh. : Data curation, Writing- Original draft preparation.  Wang Wu : Visualization, Investigation.  Jan Jansen :  Supervision. : Ajay Kumar : Software, Validation.:  Sun Qi:  Writing- Reviewing and Editing,

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Sorry, there are no results matching your search., q2 2024 new ifrs® accounting standards and amendments: are you ready.

Our semi-annual outlook helps preparers in the US keep track of changes in IFRS Accounting Standards and assess their relevance. New in this edition, IFRS 18 and IFRS 19 have been issued, changing the presentation and disclosure landscape in 2027.

From the IFRS Institute – June 7, 2024

As anticipated, the International Accounting Standard Board (IASB®) has issued two new standards – IFRS 18 Presentation and Disclosure in Financial Statements , and IFRS 19 Subsidiaries without Public Accountability: Disclosures – which will be effective in 2027. Narrow-scope amendments to IFRS 9 and IFRS 7 have also been issued, effective in 2026. In addition, IFRS Accounting Standards preparers need to be ready to implement amendments related to income taxes, debt with covenants, sale-and-leaseback transactions, and supplier finance arrangements, all of which are effective in 2024, as well as the amendment to IAS 21, effective in 2025.

Our semi-annual outlook is a quick aid to help preparers in the US keep track of coming changes to IFRS Accounting Standards and assess the relevance to their financial statements.

The following summaries highlight new authoritative guidance issued by the IASB, provide a high-level comparison to US GAAP, and identify resources for further reading. The content is organized by effective dates 1 :

As a reminder, to be in compliance with IFRS Accounting Standards, companies also need to timely implement all IFRS Interpretations Committee Agenda Decisions. Read the KPMG IFRS Perspectives article for a  summary of 2024 Agenda Decisions .

Lastly, in  On the radar , we highlight the upcoming amendments to IAS 37 around commitments and how they should be applied to greenhouse gas emissions. See also the  IFRS Foundation work plan  for other IASB projects that are currently in progress.

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On the radar

IAS 37 standard-setting developments

Effective since 1999, IAS 37, the one-stop standard for accounting for provisions under IFRS Accounting Standards is being put to the test with a recent uptick in climate-related accounting matters. Some of them – such as those relating to emission schemes and climate-related commitments – are being addressed by the IFRS Interpretations Committee. In 2022, an Agenda Decision 3 explored whether measures to encourage reductions in vehicle carbon emissions give rise to an obligation requiring a liability under IAS 37. In 2024, another Agenda Decision 4 sets out a two-step approach to first assess if the commitments a company makes to reduce or offset its future greenhouse gas emissions create a constructive obligation, and second if that constructive obligation results in a liability under IAS 37. It highlights that setting or announcing a commitment, on its own, does not trigger recognition of a liability, even if a public announcement has created a valid expectation and resulted in a constructive obligation, unless an expenditure has been incurred.

Meanwhile, the IASB is considering targeted improvements to IAS 37 5 itself, and has begun to develop proposals to clarify the requirements related to the recognition of liabilities, non-performance risk in discount rates, and costs to include in measuring a provision.

Given the widespread use of IAS 37, preparers and users of financial statements prepared under IFRS Accounting Standards should monitor upcoming developments in this area.

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• Refer to March 2024 Agenda Decision on climate-related commitments .
• Refer to IASB  Provisions – Targeted Improvements  project page.

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Self-regulation and self-presentation in sustainability reporting: Evidence from firms' voluntary water disclosure

65 Pages Posted: 6 Jun 2024

Tianjin University of Science & Technology

Hans van der Heijden

University of Sussex Business School

Date Written: May 30, 2024

This study examines factors that influence sustainability disclosure decisions using two alternative theoretical framings of sustainability reporting: self-regulation theory and self-presentation theory. This study focuses on water disclosure, a key dimension of sustainability reporting, which, despite the importance of water, has received relatively little theoretical and empirical attention. Using a large dataset from an established global water survey spanning from 2010 to 2020, we document supportive evidence for the positive relations between voluntary water disclosure and several self-regulation mechanisms such as policies and actions on water efficiency and emission reductions. In addition, we use ‘water-to-value-add’ measures as supplementary proxies for corporate water efficiency. We find that firms with high water efficiency are more likely to disclose water information in the global water survey to proactively showcase their good water performance to key stakeholders; whereas firms with low water efficiency are less likely to respond to the survey to maintain an existing corporate image. Our theoretical contribution to the accounting literature is the novel integration of self-regulation and self-presentation theory, and its application to water disclosure: our findings suggest that firms disclose water performance data strategically to present a favourable image of corporate water stewardship, providing support for assertive self-presentation behaviour.

Keywords: water disclosure, self-regulation, self-presentation, water efficiency, CSR

Suggested Citation: Suggested Citation

Siwen Liu (Contact Author)

Tianjin university of science & technology ( email ).

No1038 Da Gu Nan Lu, Tianjin, 300222 China

Hans Van der Heijden

University of sussex business school ( email ).

Jubilee Building Falmer Brighton, BN1 9SN United Kingdom

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