Relevant bibliographies by topics / Environmental disclosure

Contents

  1. Journal articles
  2. Dissertations / Theses
  3. Books
  4. Book chapters
  5. Conference papers
  6. Reports

Academic literature on the topic 'Environmental disclosure'

Author: Grafiati
Published: 4 June 2021
Last updated: 25 July 2025

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Journal articles on the topic "Environmental disclosure"

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Tadros, Hani, and Michel Magnan. "How does environmental performance map into environmental disclosure?" Sustainability Accounting, Management and Policy Journal 10, no. 1 (2019): 62–96. http://dx.doi.org/10.1108/sampj-05-2018-0125.

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Purpose Focusing on a sample of firms from environmentally sensitive industries over several years, this study aims to reexamine the association between environmental disclosure and environmental performance. Design/methodology/approach The authors use a panel data analysis to examine how the interaction between environmental performance and economic and legitimacy factors influence firms’ environmental disclosures. Findings Results suggest that environmental performance moderates the effect of economic and legitimacy incentives on firms’ propensity to provide proprietary environmental disclos
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Sarumpaet, Susi. "ENVIRONMENTAL DISCLOSURES AND EARNINGS MANAGEMENT : REVIEW AND SYNTHESIS." JURNAL BISNIS STRATEGI 15, no. 1 (2017): 90–100. https://doi.org/10.14710/jbs.15.1.90-100.

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This paper discusses the theoretical concept of environmental disclosures and earnings management. Two theories are used in the framework, namely: fegitimacy theory and political costs theory. According to legitimacy theory, firms will disclose environmental information to their stakeholders in order to maintain legitimacy. On the other hand, political Cost theory asserts that politically visible companies (e.g. large, high profit), are vulnerable to political costs and hence will attempt to reduce the possibility of adverse political attention. In doing so, these firms may convey environmenta
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Acar, Merve, and Hüseyin Temiz. "Empirical analysis on corporate environmental performance and environmental disclosure in an emerging market context." International Journal of Emerging Markets 15, no. 6 (2020): 1061–82. http://dx.doi.org/10.1108/ijoem-04-2019-0255.

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PurposeThe purpose of this study is to investigate the association between environmental performance of firms and the level of voluntary environmental disclosure in emerging markets.Design/methodology/approachWe used tobit regression OLS and t-test methods to reveal the association between environmental performance and the level of voluntary environmental disclosure.FindingsWe find a significant positive association between the level of discretionary environmental disclosures and corporate environmental performance. The result is in line with the arguments of economics disclosure theory that a
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Acar, Ece, Kıymet Tunca Çalıyurt, and Yasemin Zengin-Karaibrahimoglu. "Does ownership type affect environmental disclosure?" International Journal of Climate Change Strategies and Management 13, no. 2 (2021): 120–41. http://dx.doi.org/10.1108/ijccsm-02-2020-0016.

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Purpose In recent years, firms tend to direct their attention in communicating their environmental actions with their stakeholders. However, the level of environmental disclosers varies significantly among firms. This paper aims to explain the variation in environmental disclosure of firms based on their ownership type, namely – state ownership and institutional ownership. The study further aims to understand whether and how the relationship between ownership structure and environmental disclosure changes regarding countries’ development levels. Design/methodology/approach This paper uses a sa
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Emenyi, Emmanuel O. "Environmental Stewardship and Financial Risk Disclosure Industrial Goods Companies in Nigeria." European Journal of Accounting, Auditing and Finance Research 12, no. 8 (2024): 34–56. http://dx.doi.org/10.37745/ejaafr.2013/vol12n83456.

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This study examined the effect of environmental stewardship on financial risk disclosure of listed industrial goods firms in Nigeria. The specific objectives include; to examine the effect of water protection stewardship on financial risk disclosure of listed industrial goods firms in Nigeria; to evaluate how air protection stewardship affect the quality of financial risk disclosure of listed industrial goods firms in Nigeria and to assess the effect of Land protection stewardship on financial risk disclosure of listed industrial goods firms in Nigeria. The study used ex-post facto research de
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Kholmi, Masiyah, Attika Dewi Shaqinnah Karsono, and Dhaniel Syam. "Environmental Performance, Company Size, Profitability, And Carbon Emission Disclosure." Jurnal Reviu Akuntansi dan Keuangan 10, no. 2 (2020): 349. http://dx.doi.org/10.22219/jrak.v10i2.11811.

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This study aims to examine the effect of environmental performance, company size, profitability on disclosure of carbon emissions in non-service companies listed on the Indonesia Stock Exchange (IDX). The population of this study used non-service companies listed on the Indonesia Stock Exchange (IDX) in 2017. The research sample was 34 companies selected through the purposive sampling method. The data collection technique using documentation method. Data analysis techniques using multiple regression analysis with statistical tools used are SPSS V.24. The results showed that the company's envir
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Yao, Sheng, Lingling Pan, and Zhipeng Zhang. "Does environmental disclosure have an auditing effect?" Managerial Auditing Journal 35, no. 1 (2019): 43–66. http://dx.doi.org/10.1108/maj-10-2018-2030.

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Purpose The purpose of this paper is to investigate whether firms with high environmental disclosure have a low possibility of non-standard audit opinions and audit fees and whether this trend is more obvious after than prior to the Measures for the Disclosure of Environmental Information (Measure) implemented in 2008. Design/methodology/approach Based on the Measures implemented in 2008, the authors select data for the listed manufacturing firms from 2004 to 2006 (Pre-Measure) and from 2009 to 2011 (Post-Measure) as research samples to investigate the relationships between environmental discl
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Koapaha, Hartiny Pop. "EFFECT OF ENVIRONMENTAL ACCOUNTING DISCLOSURE, ENVIRONMENTAL PERFORMANCE, COMPANY SIZE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE." American Journal of Social Science and Education Innovations 6, no. 4 (2024): 13–20. http://dx.doi.org/10.37547/tajssei/volume06issue04-03.

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This study examines the effect of environmental accounting disclosure, environmental performance disclosure, company size and corporate social responsibility disclosure on firm value. The method in this study uses the SPPS 24 method by testing individually between the independent variables on the dependent variable and simultaneously. The population in this study took 90 mining companies listed on the Indonesia Stock Exchange during the 2017-2021 period. The data collection technique used purpose sampling. The results obtained from this study are that simultaneously the environmental accountin
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GADENNE, DAVID, and JONATHAN LADEWIG. "THE INFLUENCE OF AUSTRALIAN ENVIRONMENTAL PROTECTION AUTHORITY PROSECUTIONS ON CORPORATE ENVIRONMENTAL DISCLOSURES." Journal of Environmental Assessment Policy and Management 09, no. 03 (2007): 299–318. http://dx.doi.org/10.1142/s1464333207002822.

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This paper examines the environmental disclosure practices of companies that have been prosecuted by the EPA to determine whether the situation has changed since the landmark study conducted by Deegan and Rankin in 1996. The study was conducted by undertaking content analysis of a group of companies that had been prosecuted by the EPA, matched with non-prosecuted companies. Three types of environmental disclosures were considered — positive, negative, and neutral. It was found that companies increased only negative and neutral disclosures if prosecuted, and that disclosures had significantly i
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He, Christina, and Janice Loftus. "Does environmental reporting reflect environmental performance?" Pacific Accounting Review 26, no. 1/2 (2014): 134–54. http://dx.doi.org/10.1108/par-07-2013-0073.

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Purpose – The purpose of this study is to evaluate the environmental disclosure practices of firms engaged in environmentally sensitive industries by examining their association with environmental performance. Design/methodology/approach – The study tests for associations between environmental performance and the level and nature of environmental disclosures by listed Chinese firms operating in industries that have been identified by a regulator as environmentally sensitive. The level of environmental disclosure is measured using a disclosure index based on the global reporting initiative. The
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Dissertations / Theses on the topic "Environmental disclosure"

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Voss, Barbara de Lima. "Environmental disclosure." Florianópolis, SC, 2012. http://repositorio.ufsc.br/xmlui/handle/123456789/96420.

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Dissertação (mestrado) - Universidade Federal de Santa Catarina, Centro Sócio-Econômico. Programa de Pós-Graduação em Contabilidade<br>Made available in DSpace on 2012-10-26T11:51:41Z (GMT). No. of bitstreams: 1 301000.pdf: 1309918 bytes, checksum: 2d8b43395800bb46bb0234f7ccc6c67b (MD5)<br>A presente pesquisa tem pergunta de pesquisa: como estão sendo evidenciadas as informações ambientais relativas aos resíduos sólidos das empresas brasileiras potencialmente poluidoras no ano de 2010? Para atingir o objetivo geral desta pesquisa foram estipulados os seguintes objetivos específicos: (i) propor
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Ahmad, Nassr Saleh Mohamed. "Corporate environmental disclosure in Libya : evidence and environmental determinism theory." Thesis, Edinburgh Napier University, 2004. http://researchrepository.napier.ac.uk/Output/2784.

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There is no doubt that in recent years Corporate Environmental Disclosure (CED) by corporations has received much attention among accounting academic researchers. However, reviewing previous studies has identified the following existing gaps which have given an impetus for this study and need to be bridged namely: (1) the need for a new approach of analysis namely, a three-dimensional analysis that includes the intra-country (external) factors, inter-organisational (internal) factors and content analysis; (2) the requirement for investigating other available means of CED such as internal repor
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Al-Khuwiter, Abdulrahman Mohammad. "Environmental accounting and disclosure in Saudi Arabia." Thesis, Cardiff University, 2005. http://orca.cf.ac.uk/55584/.

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Interest in environmental issues has grown in the last three decades. This increase in interest has been attributed, at least in part, to global environmental problems (such as the thinning of the ozone layer global warming deforestation species extinction air, water, and land pollution and toxic waste) and industrial accidents (such as Bhopal in 1984 Chernobyl in 1986 and the Exxon Valdez in 1989). This rise in environmental awareness has resulted in an increase in research relating to the environment in many disciplines including accounting. However, the literature review indicated that rese
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Jones, Kathryn Louise. "Corporate environmental disclosure : the medium and the message." Thesis, University of Sunderland, 2002. http://ethos.bl.uk/OrderDetails.do?uin=uk.bl.ethos.247310.

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Companies have been providing information on their interactions with the environment since the 1880s however there has been an upsurge in the amount of information they provide over the last three decades. This has been driven by a variety of legislative, internal, social drivers. These corporate environmental disclosures appear within three key channels and media: via the Internet, in their AnnuaVFinancial Report and in a stand alone Environmental Report. The USA was the fIrst country to introduce statutory requirements relating to the disclosure of environmental information in the AnnuaVFina
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Al-Shaer, Habiba. "The relationship between audit committees, corporate environmental disclosure, and environmental reputation : UK evidence." Thesis, Durham University, 2014. http://etheses.dur.ac.uk/9466/.

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The thesis examines the determinants of the volume of environmental disclosures and their quality, with particular reference to the role of audit committees and the role of such disclosures in the creation and sustenance of firms’ environmental reputation. It also examines the impact of environmental reputation on enhancing firm financial performance. Using a resource-based view (RBV) and quality signalling approach, this study examines three questions: first, to what extent are the volume and quality of environmental disclosures determined by the resource base of the firm and the quality of i
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Elijido-Ten, Evangeline. "Extending the application of stakeholder theory to Malaysian corporate environmental disclosures." Swinburne Research Bank, 2006. http://hdl.handle.net/1959.3/38308.

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Thesis (PhD) - Faculty of Business and Enterprise, Swinburne University of Technology, 2006.<br>A thesis is submitted in fulfilment of the requirements for the degree Doctor of Philosophy, Faculty of Business and Enterprise, Swinburne University of Technology - 2006. Typescript. Includes bibliographical references (p. 231-246)
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García, Jorge. "Essays on asymmetric information and environmental regulation through disclosure /." Göteborg : Dept. of Economics, School of Business, Economics and Law, Göteborg University, 2007. http://hdl.handle.net/2077/4382.

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Badkook, Roaa. "Corporate social and environmental disclosure : evidence from Saudi Arabia." Thesis, Middlesex University, 2017. http://eprints.mdx.ac.uk/22664/.

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The aim of this study is to elevate the understanding of corporate social and environmental disclosure (CSED) by examining the nature and level of CSED by the listed companies in Saudi Arabia. It analyses CSED determinant’s which includes: firm characteristics and corporate governance aspects. Four theoretical perspectives, namely stakeholder, legitimacy, institutional, and Agency theory, used to assist in better understanding and analysing the findings on the CSED in Saudi Arabia. This study adopts a quantitative approach; the selected sample consists of 164 corporate reports of Saudi compani
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Aldrugi, A. M. "Environmental disclosure in the Libyan oil and gas sector." Thesis, Nottingham Trent University, 2013. http://irep.ntu.ac.uk/id/eprint/206/.

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Since 1990, interest in environmental disclosure (ED) has grown, and it is now seen as one of the most important types of social disclosure (Islam et al., 2005). This attention has not come out of the blue; as environmental costs rise year on year, it has become increasingly important to disclose these costs, as they can significantly impact upon the decisions made by the users of financial statements. This is especially important in light of the fierce competition between local and global companies. Concerned investors have therefore started to press for environmental information to be disclo
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Dewar, Nichola Jane. "An analysis of the quality of environmental disclosures in the annual financial statements of selected South African companies and a suggested environmental reporting model." Master's thesis, University of Cape Town, 1994. http://hdl.handle.net/11427/15970.

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Includes bibliographies and references.<br>Environmental damage has become of widespread concern, so much so that some companies are disclosing environmental information in their annual reports, the traditional medium for communication to shareholders and other users. There is no recognised reporting model or framework for the reporting of environmental information. As a result, these disclosures are often ad hoc, and objective determination of their quality is extremely difficult. Furthermore, to the writer's knowledge, no survey of environmental disclosures has been conducted in South Africa
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Books on the topic "Environmental disclosure"

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Michael, Silverstein. Controller's environmental disclosure manual. Warren, Gorham & Lamont, 1996.

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Dennis, Campbell, and Center for International Legal Studies., eds. Environmental hazards and duties of disclosure. Graham&Trotman/M. Nijhoff, 1994.

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1961-, Karim Khondkar E., and Rutledge Robert W. 1950-, eds. Environmental disclosure practices and financial performance. Praeger, 2004.

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Klavens, Jonathan. Environmental disclosure: When and how to disclose environmental matters under SEC and accounting requirements. Massachusetts Continuing Legal Education, 2000.

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American Bar Association. Committee on Environmental Controls., ed. Disclosure of environmental issues in SEC filings. American Bar Association, Section of Business Law, 1995.

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Mark, Stephan, and Abel Troy D, eds. Coming clean: Information disclosure and environmental decision making. MIT Press, 2011.

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Bünger, Dirk. Deficits in EU and US Mandatory Environmental Information Disclosure. Springer Berlin Heidelberg, 2012. http://dx.doi.org/10.1007/978-3-642-22757-8.

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W, Toffel Michael, and Harvard Business School, eds. The globalization of corporate environmental disclosure: Accountability or greenwashing? Harvard Business School, 2011.

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Duncan, Austin, and World Resources Institute, eds. Coming clean: Corporate disclosure of financially significant environmental risks. World Resources Institute, 2000.

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García, Jorge. Essays on asymmetric information and environmental regulation through disclosure. Göteborg University, 2007.

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Book chapters on the topic "Environmental disclosure"

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Aureli, Selena. "Environmental Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-02006-4_677-1.

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Aureli, Selena. "Environmental Disclosure." In Encyclopedia of Sustainable Management. Springer International Publishing, 2023. http://dx.doi.org/10.1007/978-3-031-25984-5_677.

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Lepore, Luigi, and Sabrina Pisano. "Main standards and guidance for environmental disclosure." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-6.

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Lepore, Luigi, and Sabrina Pisano. "Introduction." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-1.

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Lepore, Luigi, and Sabrina Pisano. "The role of environmental disclosure in the relationship with stakeholders." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-2.

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Lepore, Luigi, and Sabrina Pisano. "Empirical analysis of the determinants of the environmental disclosures released by European listed companies." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-7.

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Lepore, Luigi, and Sabrina Pisano. "Regulatory frameworks for environmental disclosure." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-5.

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Lepore, Luigi, and Sabrina Pisano. "Determinants and effects of environmental disclosure." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-4.

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Lepore, Luigi, and Sabrina Pisano. "Theoretical frameworks for environmental disclosure." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-3.

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Lepore, Luigi, and Sabrina Pisano. "Conclusions." In Environmental Disclosure. Routledge, 2022. http://dx.doi.org/10.4324/9781003245933-8.

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Conference papers on the topic "Environmental disclosure"

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Sabila, Ghalda, Aida Yulia, Yossi Diantimala, and Evi Mutia. "The Effect of Carbon Emission Disclosure and Environmental Performance on Financial Performance." In 2024 International Conference on Decision Aid Sciences and Applications (DASA). IEEE, 2024. https://doi.org/10.1109/dasa63652.2024.10836351.

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Wu, Hongjun, and Xiaobo Shen. "Environmental Disclosure, Environmental Performance and Firm Value." In 2010 International Conference on E-Product E-Service and E-Entertainment (ICEEE 2010). IEEE, 2010. http://dx.doi.org/10.1109/iceee.2010.5661447.

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Cheng Ming-e. "Research on environmental information disclosure." In 2010 2nd International Conference on Information Science and Engineering (ICISE). IEEE, 2010. http://dx.doi.org/10.1109/icise.2010.5689201.

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Zumente, Ilze, Nataļja Lāce, and Jūlija Bistrova. "ESG disclosure patterns in the Baltics." In 11th International Scientific Conference „Business and Management 2020“. VGTU Technika, 2020. http://dx.doi.org/10.3846/bm.2020.484.

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The goal of this article is to provide evidence on the volume of ESG disclosures of 34 companies listed on the NASDAQ Baltic stock exchange. It provides a broad view of the non-financial disclosure thoroughness and offers conclusions on the key characteristics of the Baltic listed companies in terms of ESG. By performing content analysis of the publicly available reports based on 106 ESG criteria and statistical analysis of the retrieved data, the disclosure patterns across reporting dimensions, industries, and company characteristics are analyzed. Authors find a wide range (8% to 67%) ESG tra
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Chen, Xuan. "Analysis on Corporate Environmental Disclosure Behaviors." In International Conference on Humanities and Social Science 2016. Atlantis Press, 2016. http://dx.doi.org/10.2991/hss-26.2016.111.

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Verawaty, Citra Indah Merina, Ade Kemala Jaya, and Yuni Widianingsih. "Determinants of Environmental Disclosure in Indonesia." In 3rd Global Conference On Business, Management, and Entrepreneurship (GCBME 2018). Atlantis Press, 2020. http://dx.doi.org/10.2991/aebmr.k.200131.047.

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"Research on Environmental Accounting Information Disclosure." In International Conference Education and Management. Scholar Publishing Group, 2021. http://dx.doi.org/10.38007/proceedings.0001883.

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Hsu, Hsuehen. "Environmental information disclosure and firm performance." In 2017 International Conference on Economics, Finance and Statistics (ICEFS 2017). Atlantis Press, 2017. http://dx.doi.org/10.2991/icefs-17.2017.65.

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Yue, Zhang, and Zhang Changjian. "Environmental Performance, Environmental Disclosure and the Role of media." In Proceedings of the International Conference on Economic Management and Green Development (ICEMGD 2018). Atlantis Press, 2018. http://dx.doi.org/10.2991/icemgd-18.2018.36.

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Abdullad Kadim Al-Karawy, Basim, and Safa Hamdi Raji Al-Tamimy. "The role of environmental disclosure in economic units to achieve sustainable development A case study in the Directorate of Diwaniyah Municipality." In 11th International Conference of Economic and Administrative Reform: Necessities and Challenges. University of Human Development, 2022. http://dx.doi.org/10.21928/icearnc/11.

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"The need for environmental accounting and environmental disclosure has become a concern of the countries and departments responsible for the company and has become one of the most important issues For the countries and companies began to pay attention since 1990 and the reasons vary, some due to the inside of the company The aim of the research is to highlight the types of environmental and mechanical costs that are used to adapt the unified accounting system applied in municipalities to the disclosure of environmental information in the financial statements. The research was applied by condu
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Reports on the topic "Environmental disclosure"

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Ramachandran, Sivananth, and Matthew Chan. Enhancement of Climate-Related Disclosures under the Environmental, Social and Governance Framework. CFA Institute, 2023. http://dx.doi.org/10.56227/23.2.7.

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CFA Institute and CFA Society Hong Kong call for auditor oversight and a proportionate approach to climate disclosure, as Hong Kong Exchanges and Clearing proposals steer Hong Kong towards early adoption and adaptation of ISSB-aligned disclosures.
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Gehrig, Nicole, and Alex Moreno. An Exploration of Greenwashing Risks in Investment Fund Disclosures: An Investor Perspective. CFA Institute, 2023. http://dx.doi.org/10.56227/23.1.19.

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This paper analyzes investment funds’ disclosures related to environmental, social, and governance (ESG) information through the lens of investors to understand the nature of disclosure issues that could give rise to a perception of greenwashing.
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Zivin, Joshua Graff, and Matthew Neidell. Days of Haze: Environmental Information Disclosure and Intertemporal Avoidance Behavior. National Bureau of Economic Research, 2008. http://dx.doi.org/10.3386/w14271.

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Wood, Susan, Eliabeth Van Zyl, Soraya Senosier, and Reidar Kvam. Stakeholder Engagement and Information Disclosure. Edited by Julio Rosas. Inter-American Development Bank, 2025. https://doi.org/10.18235/0013493.

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This publication is an update of the technical note on Meaningful Consultation, which described principles and content that should be present for a consultation process to be considered meaningful. The updated publication describes principles of a meaningful stakeholder engagement process from consultation to engagement throughout the lifetime of a program. It is consistent with existing the IDBs Environmental and Social Policy Framework and reflects both explicit and implicit requirements in these policies and accompanying procedures and requirements. It is also broadly consistent with policy
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Muller, Nicholas. Measuring Firm Environmental Performance to Inform Asset Management and Standardized Disclosure. National Bureau of Economic Research, 2021. http://dx.doi.org/10.3386/w29454.

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Yang, Jiaqi, Satoru Yamadera, and Shu Tian. Environmental, Social, and Governance Materiality in XBRL Disclosures and its Performance Predictability: Evidence from Japan. Asian Development Bank, 2024. http://dx.doi.org/10.22617/wps240467-2.

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To determine environmental, social, and governance (ESG) materiality trends in Japen, this paper analyzes textual data—in eXtensible Business Reporting Language (XBRL) format—from the annual securities reports of over 3,800 listed companies. The paper identifies both an increasing trend of environmental materiality disclosure and correlations among ESG materiality. The potential of XBRL data as an alternative source for predicting the sustainability and financial performance of companies is also evident in the relationship between materiality disclosure and the financial and climate performanc
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Hoagland-Grey, Hilary. Environmental Impact Assessments for Cement Plants. Inter-American Development Bank, 2011. http://dx.doi.org/10.18235/0009061.

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The objective of this Technical Note is to describe the necessary Bank requirements for the content and disclosure of Environmental and Social Impact Assessments (ESIAs), with a focus on the particular issues related to cement plants. This Technical Note is a basic document and is designed to assist borrowers (project sponsors) in understanding what IDB requires on an ESIA for a proposed cement plant. This document is not intended to provide a complete or detailed guidance on the preparation of an ESIA, but rather the basic ESIA requirements.
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Fuhler, Megan, Brent Panozzo, Birgitte Dodd, Dylan Pasley, and Allison Young. The importance of Environmental Product Declarations in the decarbonization effort. Engineer Research and Development Center (U.S.), 2023. http://dx.doi.org/10.21079/11681/47828.

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An Environmental Product Declaration (EPD) is a disclosure document that communicates how a product or material affects the environment throughout its life cycle. EPDs are used across many industries and government organizations as an accurate source of information when making procurement decisions to minimize environmental impacts. Developed by businesses and certified by third-party organizations, EPDs are created to communicate the environmental impacts of specified life-cycle stages of a product. As such, EPDs can be an important tool for organizations working toward carbon reduction goals
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Sylvester, Prem, Wendy Hui Kyong Chun, Anikó Hannák, et al. Global Approaches to Auditing Artificial Intelligence: A Literature Review. Edited by Danaë Metaxa, Jack Bandy, Luis Adrián Castro-Quiroa, et al. International Panel on the Information Environment (IPIE), 2024. https://doi.org/10.61452/bwym7397.

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This Synthesis Report is a literature review outlining the regulatory, industry, and academic approaches to AI audits. We review 78 articles published in peer-reviewed journals and as preprints, 21 documents from industry associations and standard-setting organizations, and national policy documents and regulations from 20 countries. Based on this review, we identify three key takeaways about the landscape of AI auditing: 1. To accurately assess the potential risks, and impacts of AI systems, we need a trustworthy audit ecosystem with complementary approaches from internal, external, and commu
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Klesta, Matthew. Home Mortgage Lending by Race and Income in the Time of Low Interest Rates: Examples from Select Counties in Kentucky, Ohio, and Pennsylvania from 2018 through 2021. Federal Reserve Bank of Cleveland, 2022. http://dx.doi.org/10.26509/frbc-cd-20221129.

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Abstract:
Signed into law in 1975 by President Ford, the Home Mortgage Disclosure Act (HMDA) requires most financial institutions to disclose information on their mortgage lending. Annually, this information creates a publicly accessible data set that includes millions of records and covers about 90 percent of mortgage lending in the United States (Gerardi, Willen, and Zhang, 2020). More information on HMDA can be found in the summary "What is HMDA and why is it important?" Several years ago, the Cleveland Fed examined data for seven large urban counties in the Fourth District. At that time, we looked a
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