相关论文: Optimal Design of Climate Disclosure Policies: Tra…

The notion that algorithmic systems should be "transparent" and "explainable" is common in the many statements of consensus principles developed by governments, companies, and advocacy organizations. But what exactly do policy and legal…

A Data Ecosystem offers a keystone-player or alliance-driven infrastructure that enables the interaction of different stakeholders and the resolution of interoperability issues among shared data. However, despite years of research in data…

Corporate carbon emissions data is disclosed by approximately 65% of large and mid-sized companies globally, despite being a key indicator of corporate climate performance. With investors increasingly looking to integrate climate risk into…

Collective robotic systems are biologically inspired and advantageous due to their apparent global intelligence and emergent behaviors. Many applications can benefit from the incorporation of collectives, including environmental monitoring,…

As we increasingly delegate important decisions to intelligent systems, it is essential that users understand how algorithmic decisions are made. Prior work has often taken a technocentric approach to transparency. In contrast, we explore…

Visualizing data often entails data transformations that can reveal and hide information, operations we dub disclosure tactics. Whether designers hide information intentionally or as an implicit consequence of other design choices, tools…

This paper establishes a formal framework, grounded in mathematical logic and order theory, to analyze the inherent limitations of radical transparency. We demonstrate that self-referential disclosure policies inevitably encounter…

It is important for policymakers to understand which financial policies are effective in increasing climate risk disclosure in corporate reporting. We use machine learning to automatically identify disclosures of five different types of…

Many modern organisations employ methods which involve monitoring of employees' actions in order to encourage teamwork in the workplace. While monitoring promotes a transparent working environment, the effects of making monitoring itself…

This paper studies the role of hard information in contractual and market settings in which the receiver can flexibly adjust allocations and transfers in response to the sender's disclosure. These settings include monopoly pricing,…

How does the politician's reputation concern affect information provision when the information is endogenously provided by a biased lobbyist? I develop a model to study this problem and show that the answer depends on the transparency…

Sustainability reporting enables investors to make informed decisions and is hoped to facilitate the transition to a green economy. The European Union's taxonomy regulation enacts rules to discern sustainable activities and determine the…

Though recommender systems are defined by personalization, recent work has shown the importance of additional, beyond-accuracy objectives, such as fairness. Because users often expect their recommendations to be purely personalized, these…

Less-salient taxes can ease the classic equality-efficiency trade-off by making people respond less to taxation. But deliberately obscuring taxes may be viewed as dishonest. This creates a three-way trade-off between equality, efficiency,…

While the entire field of privacy preserving data analytics is focused on the privacy-utility tradeoff, recent work has shown that privacy preserving data publishing can introduce different levels of utility across different population…

AI systems have been known to amplify biases in real-world data. Explanations may help human-AI teams address these biases for fairer decision-making. Typically, explanations focus on salient input features. If a model is biased against…

In a continuous-time setting we investigate how the management of a firm controls a dynamic choice between two generic voluntary disclosure decision rules: one with full and transparent disclosure termed $\it{candid}$, the other, termed…

This study constructs a novel analytical general equilibrium model to compare environmental policies in a setting where oligopolistic energy firms engage in third-degree price discrimination across residential consumers and industrial…

Decisions in organizations are about evaluating alternatives and choosing the one that would best serve organizational goals. To the extent that the evaluation of alternatives could be formulated as a predictive task with appropriate…

We examine a green transition policy involving a tax on brown goods in an economy where preferences for green consumption consist of a constant intrinsic individual component and an evolving social component. We analyse equilibrium dynamics…