Extension: The climate change‐related disclosures and accountability practices of NGOs: Evidence from Australia
The climate change‐related disclosures and accountability practices of NGOs: Evidence from Australia presents the following source proposition: Overall disclosure rates from 2008 to 2013 were higher for commitment than performance, but were very low overall. This proposition is pertinent to Kaal's source-bound claim that The Form PF burden is concentrated in a few identifiable items: respondents ranked Question 16 on types of investors as the most time consuming, followed by Question 17 on performance and Question 7 on related persons. The proposed response is an extension: the relationship should remain limited to the retrieved source proposition and the mapped Kaal claim unless fuller source review supports a broader conclusion.
private-fundsdisclosureempirical-evidencehistorical-responsescholarly-literaturecrossref