{"id":"W2126737004","doi":"10.5539/jms.v5n2p92","title":"Sustainability Reporting: An Accountant’s Perspective","year":2015,"lang":"en","type":"article","venue":"Journal of Management and Sustainability","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":6,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Sustainability reporting; Sustainability; Business; Context (archaeology); Perspective (graphical); Quality (philosophy); Corporate social responsibility; Integrated reporting; Accounting information system; Multinational corporation; Public relations; Political science; Finance; Computer science","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch","metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.01418156,0.0002922415,0.0006287549,0.0004995668,0.0002579643,0.0005671752,0.0003664902,0.0001189113,0.00002599318],"category_scores_gemma":[0.02022935,0.0002576058,0.0002289565,0.0008615798,0.0002837853,0.003303286,0.0004593237,0.000411167,0.000002473806],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001869979,"about_ca_system_score_gemma":0.0008881037,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0007847088,"about_ca_topic_score_gemma":0.0001323702,"domain_scores_codex":[0.9958267,0.000125167,0.002121859,0.0005169,0.0009037341,0.0005055916],"domain_scores_gemma":[0.9849365,0.00009159101,0.004537683,0.0005957481,0.009713206,0.0001252444],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.001544424,0.0008073328,0.8519174,0.001079407,0.0001524956,0.001408552,0.001826315,0.0002536142,0.000003223585,0.1056412,0.001905626,0.03346044],"study_design_scores_gemma":[0.001042741,0.0001394396,0.2086501,0.00002064831,0.000199202,0.00005178593,0.1633432,0.000509862,0.000003696679,0.5955565,0.03015125,0.0003316458],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9819618,0.0002132061,0.0008617977,0.005841684,0.0003291587,0.0007985749,3.265236e-7,0.00008213909,0.009911318],"genre_scores_gemma":[0.9978709,0.000008236064,0.0003107249,0.0003613475,0.0007835381,0.000009590884,0.000001920537,0.00002677005,0.0006270095],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6432673,"threshold_uncertainty_score":0.9999876,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0408772681120595,"score_gpt":0.3196538427685363,"score_spread":0.2787765746564768,"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."}}