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ABSTRACTThis paper is the first multi-country investigation of comprehensive corporate risk disclosure. Based on a detailed content analysis of 160 annual reports, we analyze the attributes and the quantity of risk disclosure and its association with the level of firm risk in the U.S., Canadian, U.K., and German settings. We find a consistent pattern where risk disclosure is most prevalent in management reports, concentrates on financial risk categories, and comprises little quantitative and forward-looking disclosure across sample countries. In terms of risk disclosure quantity, U.S. firms generally dominate, followed by German firms. Cross-country variation in risk disclosure attributes can only partly be linked to domestic disclosure regulation, suggesting that risk disclosure incentives play an important role. While risk disclosure quantity appears to be positively associated with proxies of firm risk in the North American settings, we find a negative association with leverage for Germany. This coincides with a "concealing motive" implied by an insider role of banks in the German financial setting.

"Earth's climate is in crisis. Climate governance has failed. This book diagnoses climate governance as if it were a sick patient, uncovering the fundamental factors causing the worsening climate crisis. It distills decades of global climate negotiations to reveal the features of international relations that are impeding climate action, and it identifies political obstacles to climate governance across a variety of countries in the Americas, Asia and Europe. The psychosocial aspects of climate change are explored to show how human nature, overconsumption and global capitalism conspire to stymy climate action. Remedies are suggested for how to overcome hurdles to effective climate governance internationally and nationally, with ideas provided for individuals to help them align their own interests with those of the global environment. Covering all of the major recent events in climate politics and governance, this is an accessible book for concerned readers who want to understand the climate crisis"

Cooperation between two agencies presents much the same problem whether these agencies are found in different countries or in the same country. This similarity is generally overlooked because the issues over which agencies negotiate often differ—defense and trade policy at the international level, transportation or land use at the domestic level. Demonstrating the analytical similarity of international cooperation to domestic interagency cooperation requires holding issue area constant while allowing interstate and intrastate units to vary. To do this, I focus on cooperation over wildlife and habitat preservation at the domestic and international levels in the US and Canada. I explain this variation in cooperation in a simple theory in which agency goals and certain features of species interact. Variation between successful and unsuccessful cooperation in this issue area is governed solely by characteristics of the species and agency goals in each management unit, and does not depend on whether a problem is "international" or "domestic." For scholars who think in terms of nation-states interacting in an anarchic international system, this points to a very different unit of analysis. For those who emphasize the domestic politics of international cooperation, this moves us away from executives constrained by legislatures to look at sub-units within each executive.