{"id":"W2002170274","doi":"10.1111/1911-3838.12007","title":"Factors Influencing Corporate Environmental Disclosures","year":2013,"lang":"en","type":"article","venue":"Accounting Perspectives","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":66,"is_retracted":false,"has_abstract":true,"ca_institutions":"Brock University; HEC Montréal","funders":"","keywords":"Shareholder; Business; Corporate governance; Publicity; Accounting; Sample (material); Profit (economics); Institutional investor; Finance; Economics; Marketing","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":true,"about_ca":true,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow","insufficient_payload"],"consensus_categories":["insufficient_payload"],"category_scores_codex":[0.0004598178,0.0003517957,0.0003258538,0.0002814296,0.0005440204,0.0009884979,0.0003152136,0.0001047603,0.001210397],"category_scores_gemma":[0.0009916389,0.0003103995,0.0001802579,0.0005132309,0.0002409207,0.0036849,0.0003487112,0.0002736979,0.0007889772],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002127243,"about_ca_system_score_gemma":0.00004610891,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002155232,"about_ca_topic_score_gemma":0.00009795353,"domain_scores_codex":[0.9978454,0.0000206444,0.0004993468,0.0006121508,0.0004875507,0.0005349735],"domain_scores_gemma":[0.9982387,0.0001218371,0.001061729,0.0003697235,0.0001818806,0.00002608724],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.000009237683,0.00008328888,0.9766923,0.00002961072,0.00004165494,0.000006148823,0.001841413,0.00001942862,0.01613631,0.002787752,0.0003370875,0.002015825],"study_design_scores_gemma":[0.0001815018,0.00000674019,0.938192,0.00002469337,0.00003550945,0.000001346407,0.04862485,0.0003176931,0.0002614141,0.01092223,0.001000651,0.000431366],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9905986,0.0001396671,0.00002553875,0.0003291215,0.0002528726,0.000446616,0.000002109172,0.0003500615,0.007855479],"genre_scores_gemma":[0.9981001,0.000003600352,0.00007911332,0.0003064916,0.0009474625,0.00003263794,0.00001664801,0.0000621755,0.0004517685],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.04678344,"threshold_uncertainty_score":0.999989,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02966515069812924,"score_gpt":0.2332424330090207,"score_spread":0.2035772823108914,"validation_status":"score_only:v0-immature-baseline","note":"Baseline scores from an immature model (maturity gate not passed). Scores rank; they never assert a category."}}