{"id":"W2101532638","doi":"10.22164/isea.v2i1.25","title":"The Impact of a Change in Regulation on Environmental Disclosure: SAB92 and the US Chemical Industry","year":2008,"lang":"en","type":"article","venue":"Issues in Social and Environmental Accounting","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":13,"is_retracted":false,"has_abstract":true,"ca_institutions":"Toronto Metropolitan University; York University","funders":"","keywords":"Scrutiny; Public disclosure; Liberian dollar; Environmental regulation; Business; Perspective (graphical); Accounting; Economics; Finance; Public economics; Law","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":false,"invisible_to_affiliation_only":false},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009691254,0.0001736046,0.0002686564,0.00005962255,0.0004275059,0.00007815383,0.0001177002,0.0001572885,0.00003830119],"category_scores_gemma":[0.0001388953,0.0001125386,0.00008612602,0.0001739781,0.0008492028,0.0004623682,0.0002872049,0.0003502055,0.000004349159],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0001436083,"about_ca_system_score_gemma":0.000007795115,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002564283,"about_ca_topic_score_gemma":0.0001013694,"domain_scores_codex":[0.9986644,0.00004872734,0.000465729,0.0002516671,0.0003190939,0.0002503815],"domain_scores_gemma":[0.9993215,0.0001445216,0.0004013076,0.0001202118,0.000003377266,0.000009125446],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0002202242,0.00007417813,0.9863882,0.000009195701,0.00000979904,0.000006509271,0.001539831,0.000009382656,0.002063711,0.0002616449,0.00002003011,0.009397262],"study_design_scores_gemma":[0.000801787,0.00000779828,0.9944267,0.00002266723,0.000008604924,0.000004112781,0.0013773,0.001003253,0.00006972445,0.001858752,0.0002936894,0.0001256592],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9981974,0.0002937179,1.496706e-7,0.0005372397,0.0000375918,0.0003389296,0.000003928519,0.000008464831,0.0005825763],"genre_scores_gemma":[0.9990383,0.0001158495,0.000004417834,0.000109226,0.0006321388,0.00002540247,0.00001307705,0.00001650248,0.00004511151],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.009271602,"threshold_uncertainty_score":0.4589193,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03356333041439888,"score_gpt":0.2731100794251934,"score_spread":0.2395467490107946,"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."}}