{"id":"W2214213414","doi":"10.1108/jaoc-10-2013-0081","title":"Corporate environmental sustainability disclosures and environmental risk","year":2015,"lang":"en","type":"article","venue":"Journal of Accounting & Organizational Change","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":42,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Ottawa","funders":"","keywords":"Proxy (statistics); Incentive; Accounting; Sustainability; Business; Environmental accounting; Public economics; Economics","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":[0.002090724,0.0002090924,0.0002953447,0.0002412504,0.0002541622,0.0002942925,0.0001927697,0.00009017448,0.0001329659],"category_scores_gemma":[0.002681287,0.0001938638,0.000077933,0.0003842454,0.0001744593,0.002169633,0.0003144622,0.0002671225,0.00002511881],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003633949,"about_ca_system_score_gemma":0.0001359014,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001058972,"about_ca_topic_score_gemma":0.00002481309,"domain_scores_codex":[0.9979744,0.00004731448,0.0007103945,0.0002429651,0.0007728966,0.0002520241],"domain_scores_gemma":[0.9966403,0.00009468722,0.002715373,0.0001498529,0.00034407,0.00005575568],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00008646084,0.0001257882,0.9958188,0.00003443815,0.00003129003,0.00004151223,0.0003862468,0.0000236043,0.0004344375,0.0003540402,0.0002773665,0.002386051],"study_design_scores_gemma":[0.0009331845,0.00004946053,0.9584637,0.0000265647,0.0001556625,0.00008999022,0.005240259,0.0007305709,0.00008156085,0.02894017,0.004953234,0.0003356171],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9980288,0.0003261661,0.0001391168,0.0007816682,0.0003375791,0.0002301075,0.00001561001,0.00002862415,0.000112401],"genre_scores_gemma":[0.9964782,0.00003132788,0.000196098,0.000393474,0.002743624,0.000002652047,0.00004533375,0.0000438993,0.0000654194],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.03735504,"threshold_uncertainty_score":0.7905537,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03050356787838014,"score_gpt":0.226892163297491,"score_spread":0.1963885954191109,"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."}}