The new Coronavirus SARS-CoV-2 has infected more than three million people worldwide so far. Brazil is currently the second leading country in number of critical cases and the third in number of new deaths caused by COVID-19, while São Paulo State accounts for more than 33% of total con rmed cases in Brazil. Therefore, understanding the mechanisms of SARS-CoV-2 spread in São Paulo State is an important task. The aim of this study was to assess environmental and social factors in uencing the spread of SARS-CoV-2 in the expanded metropolitan area of São Paulo, Brazil. Firstly, a spatial analysis was conducted to provide insights into the spread of COVID-19 within the expanded metropolitan area. Moreover, statistical analyses were performed to assess social indicators and environmental conditions which possibly in uence the incidence of COVID-19. Our results reveal that the spread of COVID-19 from the capital city São Paulo-its epicenter in Brazil-is directly associated with the availability of highways within the expanded metropolitan area of São Paulo. As for social aspects, cumulative COVID-19 con rmed cases were found to be both positively correlated with population density, and negatively correlated with social isolation rate, hence, indicating that social distancing has been effective in reducing the COVID-19 transmission. Finally, cumulative COVID-19 con rmed cases were found to be inversely correlated with both temperature and UV radiation. Together with recent literature our study suggests that the UV radiation provided by sunlight might reduce the infectivity of SARS-CoV-2.

The existing literature provides conflicting results on the association between firm performance and corporate social responsibility (CSR) disclosure. This paper empirically examines the effect of firm performance on CSR disclosure in terms of disclosure frequency and quality among Chinese listed firms and the possible mediating effect of corporate ownership on the relationship between firm performance and CSR disclosure. Our findings show that better‐performing firms are more likely than worse‐performing ones to disclose CSR information and to produce higher quality CSR reports. In addition, the link between firm performance and CSR disclosure is found to be weaker among state‐owned enterprises compared with non‐state‐owned ones.

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By 31 December 2020, Coronavirus disease 2019 (COVID-19) had been prevalent worldwide for one year, and most countries had experienced a complete seasonal cycle. The role of the climate and environment are essential factors to consider in transmission. We explored the association between global meteorological conditions (including mean temperature, wind speed, relative humidity and diurnal temperature range) and new cases of COVID-19 in the whole past year. We assessed the relative risk of meteorological factors to the onset of COVID-19 by using generalized additive models (GAM) and further analyzed the hysteresis effects of meteorological factors using the Distributed Lag Nonlinear Model (DLNM). Our findings revealed that the mean temperature, wind speed and relative humidity were negatively correlated with daily new cases of COVID-19, and the diurnal temperature range was positively correlated with daily new cases of COVID-19. These relationships were more apparent when the temperature and relative humidity were lower than their average value (21.07°Cand 66.83%). The wind speed and diurnal temperature range were higher than the average value(3.07 m/s and 9.53 °C). The maximum RR of mean temperature was 1.30 under −23 °C at lag ten days, the minimum RR of wind speed was 0.29 under 12 m/s at lag 24 days, the maximum RR of range of temperature was 2.21 under 28 °C at lag 24 days, the maximum RR of relative humidity was 1.35 under 4% at lag 0 days. After a subgroup analysis of the countries included in the study, the results were still robust. As the Northern Hemisphere enters winter, the risk of global covid-19 remains high. Some countries have ushered in a new round of COVID-19 epidemic. Thus, active measures must be taken to control the source of infection, block transmission and prevent further spread of COVID-19 in winter.

guanxi , auditor independence, corporate governance, state ownership, business ethics, China,