The determinants and impacts of carbon assurance : an international study

Protecting the environment is now a major aspect of corporate social responsibility and there is an increasing interest in carbon emissions reporting due to the growing pressure from major initiatives such as the Carbon Disclosure Project (CDP) and Global Reporting Initiative (GRI), which have exerted increasing pressure on firms to be more transparent about their nonfinancial information, including carbon emissions. Moreover, emissions trading systems (ETS) and carbon taxes in many countries have emerged as key public policies for reducing carbon emissions. Consequently, carbon disclosure has become a critical part of annual business reporting. However, voluntary carbon disclosure includes private information on future sustainability that external stakeholders cannot easily verify. It is questioned that some of the disclosed information might be subject to manipulation (i.e. ‘greenwashing’) by managers. Consequently, strong demand is emerging for independent assurance on greenhouse gas (GHG) disclosure. However, the literature on the assurance of carbon emissions remains very sparse and prior studies have mainly focused on the incentives for voluntary adoption of carbon assurance from legitimacy and institutional perspectives, choice of assurance provider, the role of internal auditors in GHG reporting, the expertise required for GHG assurance and the development of an international standard for GHG assurance. Yet researchers’ understanding of this new type of assurance is very limited given the scarcity of literature in this area. Thus, this thesis fills this gap by study carbon assurance from two perspectives, the determinants and the impacts of carbon assurance by utilising an international sample. Firstly, this study provides an insight into the determinants of carbon assurance from information asymmetry perspective. The study finds that firms with higher carbon information asymmetry between insiders and outsiders have greater incentives to voluntarily engage an external party for the independent assurance of their greenhouse gas statements. The second step of this study is to explore how firms benefit from the purchase of carbon assurance, specifically the role carbon assurance plays in firms’ voluntary carbon disclosure quality. The results show that assured companies tend to have greater carbon disclosure in the year after they obtain assurance than unassured companies

A general design method of cam profile based on cubic splines and dynamic model : case study of a gravity-driven tricycle

This paper proposes a general design method for cams based on the kinematics and dynamics of a mechanical system. According to the actuator’s trajectory, the cam profile is generated in reverse based on the kinematic model of the system. Firstly, the cam design’s optimising problem is converted into the execution trajectory’s optimisation to obtain the optimum operation trajectory according to the actuator’s requirements. Secondly, the relationship between the cam profile and the actuation trajectory is modelled based on the kinematics and dynamics of the mechanical system. Then, applying the cubic spline interpolation method, the cam profile is generated, and the error compensation methods are illustrated through numerical analysis. Finally, the validity of the presented design method is verified through experiments, which demonstrate the reliability of this method

Cyanidin-3-o-Glucoside Pharmacologically Inhibits Tumorigenesis via Estrogen Receptor β in Melanoma Mice

Expression patterns of estrogen receptors [ERα, ERβ, and G-protein associated ER (GPER)] in melanoma and skin may suggest their differential roles in carcinogenesis. Phytoestrogenic compound cyanidin-3-o-glucoside (C3G) has been shown to inhibit the growth and metastatic potential of melanoma, although the underlying molecular mechanism remains unclear. The aim of this study was to clarify the mechanism of action of C3G in melanoma in vitro and in vivo, as well as to characterize the functional expressions of ERs in melanoma. In normal skin or melanoma (n = 20/each), no ERα protein was detectable, whereas expression of ERβ was high in skin but weak focal or negative in melanoma; and finally high expression of GPER in all skin vs. 50% melanoma tissues (10/20) was found. These results correspond with our analysis of the melanoma survival rates (SRs) from Human Protein Atlas and The Cancer Genome Atlas GDC (362 patients), where low ERβ expression in melanoma correlate with a poor relapse-free survival, and no correlations were observed between SRs and ERα or GPER expression in melanoma. Furthermore, we demonstrated that C3G treatment arrested the cell cycle at the G2/M phase by targeting cyclin B1 (CCNB1) and promoted apoptosis via ERβ in both mouse and human melanoma cell lines, and inhibited melanoma cell growth in vivo. Our study suggested that C3G elicits an agonistic effect toward ERβ signaling enhancement, which may serve as a potential novel therapeutic and preventive approach for melanoma

An international study of carbon information asymmetry and independent carbon assurance

Protecting the environment is now a major aspect of corporate social responsibility. However, voluntary carbon disclosure includes private information on future sustainability that external stakeholders cannot easily verify. Drawing on information asymmetry theory, we predict that companies with higher carbon information asymmetry between insiders and outsiders have a greater incentive to voluntarily engage an external party for the independent assurance of their greenhouse gas statements. Using data from the CDP, we test this hypothesis and find that our proxies for carbon information asymmetry (e.g., greenhouse gas emissions, energy structure) are significantly associated with the adoption of carbon assurance. Further analyses suggest that the probability of carbon assurance is enhanced when carbon disclosure is inadequate to diminish information asymmetry. Finally, our sample companies adopted carbon assurance in addition to financial auditing. This highlights the key point that resolving carbon information asymmetry requires carbon assurance, which cannot be substituted for by financial auditing

Corporate carbon assurance and the quality of carbon disclosure

Based on an international sample, this study examines the association between corporate carbon assurance and carbon disclosure. We find that companies that adopt carbon assurance tend to have better carbon disclosure quality than their unassured peers. Cross-sectional analyses demonstrate that the positive relationship is stronger in stakeholder-oriented countries. We also document that carbon assurance plays a substitutive role for country-level carbon regulation and social trust. Further analyses suggest that carbon assurance has differential impacts on specific types of carbon disclosure and the quality of carbon disclosure increases with the percentage of reported emissions assured and the level of carbon assurance

[In Press] Board gender diversity, national culture, and water disclosure of multinational corporations

Academic attention on corporate water disclosure and the role of board gender diversity (BGD) in corporate environmental responsibility has increased dramatically. However, the study of the relationship between BGD and corporate water disclosure is lagging, particularly in the influence of national culture on the relation. Therefore, this study investigates the water disclosure of 150 MNCs from China, Japan, the U.K. and the U.S. using content analysis, theoretically discusses and empirically tests the relationship between BGD and MNCs' water disclosure, and the moderating effects of national culture. The results indicate that (1) BGD positively impacts MNCs' water disclosure, and (2) the cultural constructs of masculinity and uncertainty avoidance negatively moderate this relationship. These results reveal that female board members' moral characteristics caused by gender differences are the key to promoting the board's abilities of stakeholders' water issue detection. This advantage of female board members could be enhanced or weakened in different national cultures. Our study closes a research gap, strengthens our understanding of the role of BGD in promoting the board's water-related strategic decision-making, and extends the application of the national cultural dimension in interdisciplinary research in management and social science fields

Kinetic analysis for cyclic CO2 capture using lithium orthosilicate sorbents derived from different silicon precursors

A series of Li4SiO4 was synthesized using LiNO3 and six different silicon precursors. The precipitated-silica-derived Li4SiO4 presented the highest CO2 capacity in a 10 h sorption test, and ZSM-5-derived Li4SiO4 demonstrated the most rapid CO2 sorption. The CO2 sorption kinetics predominantly followed the nucleation mode and could be accurately described by the Avrami-Erofeev model. The Avrami-Erofeev model provided an in-depth analysis of correlation between sorption performance and material properties. Both the nucleation speed and nucleation dimensionality affected the overall sorption kinetics. The kinetics and pore-size distribution suggest that the sorption kinetics was dependent on the quantity of ∼4 nm-pores which favors nucleation dimensionality. For the cyclic tests, the precipitated-silica-derived sample presented the poorest performance with the capacity decreasing from 31.33 wt% at the 1st cycle to only 11.52 wt% at the 30th cycle. However, the sample made from fumed silica displayed an opposite trend with the capacity increasing from 19.90 wt% at the 1st cycle to 34.23 wt% at the 30th cycle. The radically distinct behaviour of samples during cycles was on account of the alternation of sorption kinetics. The decrease in ∼4 nm-pores after cycles was responsible for the decrease of nucleation dimensionality for the precipitated-silica-derived sample. The rearrangement during cycles could enrich the pores of ∼4 nm for the fumed silica-derived sample, which improved the nucleation growth, thus enhancing the kinetics with cycles

Response of the Rumen Microbiota of Sika Deer (Cervus nippon) Fed Different Concentrations of Tannin Rich Plants.

High throughput sequencing was used to examine the rumen microbiota of sika deer fed high (OLH) and low concentration (OLL) of tannin rich oak leaves. The results showed that Prevotella spp. were the most dominant bacteria. The most predominant methanogens were the members of the order Methanoplasmatales. The dominant rumen protozoa were Entodinium longinucleatum, Eudiplodinium maggii, and Epidinium caudatum, and the fungal communities were mostly represented by Piromyces spp. Moreover, the relative abundance of Pseudobutyrivibrio spp. (P=0.026), unidentified bacteria (P=0.028), and Prevotella spp. (P=0.022) was lower in the OLH group than in the OLL group. The concentration of propionate in the OLH group was greater than in the OLL group (P=0.006). Patterns of relationships showed that methanogens belonging to the order Methanoplasmatales were negatively correlated with Treponema spp., Ent. Longinucleatum, and acetate. Methanosphaera stadtmanae was positively correlated to propionate, while Methanobrevibacter ruminantium was negatively associated with Methanobrevibacter thaueri and Methanobrevibacter millerae. Tannins altered the rumen microbes and fermentation patterns. However, the response of the entire rumen microbiota and the relationship between rumen microorganisms and the fermentation parameters were not fully understood

The composition of rumen fungi in the two groups.

<p>OLH = High group, OLL = Low group.</p

Genome-Wide Analysis of Flax (Linum usitatissimum L.) Growth-Regulating Factor (GRF) Transcription Factors

Flax is an important cash crop globally with a variety of commercial uses. It has been widely used for fiber, oil, nutrition, feed and in composite materials. Growth regulatory factor (GRF) is a transcription factor family unique to plants, and is involved in regulating many processes of growth and development. Bioinformatics analysis of the GRF family in flax predicted 17 LuGRF genes, which all contained the characteristic QLQ and WRC domains. Equally, 15 of 17 LuGRFs (88%) are predicted to be regulated by lus-miR396 miRNA. Phylogenetic analysis of GRFs from flax and several other well-characterized species defined five clades; LuGRF genes were found in four clades. Most LuGRF gene promoters contained cis-regulatory elements known to be responsive to hormones and stress. The chromosomal locations and collinearity of LuGRF genes were also analyzed. The three-dimensional structure of LuGRF proteins was predicted using homology modeling. The transcript expression data indicated that most LuGRF family members were highly expressed in flax fruit and embryos, whereas LuGRF3, LuGRF12 and LuGRF16 were enriched in response to salt stress. Real-time quantitative fluorescent PCR (qRT-PCR) showed that both LuGRF1 and LuGRF11 were up-regulated under ABA and MeJA stimuli, indicating that these genes were involved in defense. LuGRF1 was demonstrated to be localized to the nucleus as expected for a transcription factor. These results provide a basis for further exploration of the molecular mechanism of LuGRF gene function and obtaining improved flax breeding lines.Science, Irving K. Barber Faculty of (Okanagan)Non UBCBiology, Department of (Okanagan)ReviewedFacultyResearche