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The authors examine the determinants of ESG disclosure and differentiate between voluntary and mandatory disclosure regimes in Hong Kong.

The authors analyse both Bloomberg ESG scores and a disclosure index score, manually constructed according to the 2019 Hong Kong Exchange ESG Guide using regression tests.

The results indicate that the level of concentrated ownership is negatively associated with the quantity of ESG disclosure only in the voluntary disclosure period, suggesting that agency problems are alleviated when ESG reporting is mandatory. The findings also show that larger firms significantly disclose higher levels of ESG information in both voluntary and mandatory disclosure periods. Furthermore, the extent of ESG disclosure significantly increases when firms' sustainability reports are audited by Big 4 accounting firms only in the voluntary disclosure period. Finally, the control variables are significantly related to the level of ESG disclosure showing that ESG disclosure increased over time and is significantly different among industries.

The authors make contributions to the literature on non-financial disclosure in relation to ESG reporting by examining the relationship between firm characteristics and ESG disclosure in the Hong Kong context under both voluntary and mandatory disclosure regimes. This study also provides important implications for other stock markets and relevant stakeholders including preparers, users and the sustainability profession.

The paper explores the implementation and process of a Participatory Action Research (PAR) project in Jacksonville, Florida. Using PAR principles, we sought to disrupt traditional dynamics in research, co-generating knowledge with the community. We aimed to elevate disenfranchised voices and foster effective solutions for neighborhood revitalization and resilience, which are designed and led by the community. In this paper we explore researcher positionality, examining how engagement with the community context profoundly influences researchers' perspectives and roles, thereby shaping the study trajectory.

We use reflexive and thematic approaches to analyze researcher positionalities and dynamics with the community. Researchers' reflections were scrutinized with a focus on their backgrounds, adaptability to community pace of work, lessons learned and evolving perspectives on community-centered research. We present a comprehensive discussion of emerging themes and emphasize the transformative nature of PAR and the significance of the researcher pursuing a relationship of belonging within the community.

The study uncovered key themes clarifying the transformations experienced by researchers engaged in PAR. We underwent a significant shift from a predetermined, structured PAR model to a more organic, community-driven model. This shift is illustrated under key themes in the paper: being vulnerable, valuing relationships, transforming the sense of self and solidarity, focusing on the process and recognizing and valuing community-derived knowledge. We write about the metamorphosis of researchers' roles from passive observers to active and empathic participants and about the implications for our methodological approach. As a result of this adaptation, the research process was enhanced and a symbiotic learning environment was created between the researchers and the community.

This paper distinguishes itself through its community-centric approach, diverging from traditional research paradigms. It explores how PAR-based community engagement can have a positive impact on those who are involved in PAR themselves, contributing to a better understanding of reciprocal dynamics in community-based research. We hope that our process of reflection can help other disaster researchers to ask better questions of themselves when engaging with communities and be open to following the lead and the pace of the community.