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Articles on Disclosure

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Very few medical societies have public policies about how to deal with their interactions with companies. (Shutterstock)

Medical societies and health-care companies may be too close for comfort

Voluntary medical societies have important roles in professional education and advocacy for doctors and patients, but there is need for transparency about relationships with pharma and health industry.
The SEC’s proposed rules include some reporting of so-called Scope 3 emissions, in companies’ supply chains and use of their products. AP Photo/Noah Berger

SEC proposes far-reaching climate disclosure rules for companies – here’s where the rules may be vulnerable to legal challenges

The SEC’s proposal would require companies to disclose their greenhouse gas emissions and other climate risks, but it’s not a done deal yet.
Most nonprofits must file this paperwork with the IRS every year. Dean R Specker/iStock via Getty Images Plus

What’s a 990 form? A charity accounting expert explains

The government makes the information nonprofits report on this form available to the public, enhancing transparency and accountability.
Seattle Times publisher Frank Blethen testifies in February at a public hearing at the Washington legislature against limiting legislative branch disclosure. AP/Ted S. Warren

Secrecy versus sunshine: Efforts to hide government records never stop

Government produces millions of pages of records every day: studies, reports, memos, emails, budgets and more. These reports belong to the public, but increasingly, lawmakers are trying to hide them.
AEC disclosures revealed Malcolm Turnbull to be the single biggest donor to a political party in 2016-17. AAP/Dan Peled

The truth about political donations: there is so much we don’t know

The annual February festival of lampooning the largest visible donor lulls Australians into a false sense of security that there is a functioning political donations disclosure regime in place.
Walt Disney used defaults to get children to eat healthier foods, but not all nudges have consumers’ interests at heart. Gary Kazanjian/AP Photo

‘Default’ choices have big impact, but how to make sure they’re used ethically?

Defaults are powerful tools that policymakers and marketers can use to nudge us to make certain choices, whether in our interest or in theirs. How do we ensure they’re used responsibly?
The University of Sydney is hoping to chart a path to climate-safe investment. University of Sydney

Universities are (slowly) feeling their way forward on divestment

Another Australian university has outlined plans to reduce the exposure of its investments to climate change, and is taking a contrasting approach to the Australian National University’s high-profile divestment…
The circumstances surrounding EB Private Equity’s takeover bid for David Jones were highly unusual. AAP

DJs takeover farce highlights issues surrounding continuous disclosure

It’s been an extraordinary week for upmarket retailer David Jones. Last Friday, the company announced that it had received a $1.65 billion takeover bid from UK firm EB Private Equity, and its shares rose…

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