{"id":"W2739823936","doi":"10.5430/afr.v6n3p64","title":"Issues in Sustainability Accounting Reporting","year":2017,"lang":"en","type":"article","venue":"Accounting and Finance Research","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":15,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Sustainability reporting; Accounting; Sustainability; Comparability; Business; Accounting information system; Standardization; Enforcement; Integrated reporting; Political 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","sts","scholarly_communication"],"consensus_categories":[],"category_scores_codex":[0.02440837,0.0002529034,0.0005243476,0.0005518163,0.002894063,0.003285717,0.000735539,0.0001954424,0.00002031018],"category_scores_gemma":[0.08624383,0.0002611537,0.00009548164,0.000810547,0.0006303974,0.003720263,0.001685695,0.000986163,0.00004484325],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0002311487,"about_ca_system_score_gemma":0.000292872,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02065735,"about_ca_topic_score_gemma":0.002154217,"domain_scores_codex":[0.9954126,0.0000585179,0.00144052,0.0009517505,0.0008993336,0.001237204],"domain_scores_gemma":[0.9937614,0.0003642215,0.002775138,0.001262569,0.001819563,0.00001706705],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00004554756,0.00004804381,0.889518,0.0002816043,0.000004500381,0.0001728587,0.0001874608,0.00001134574,0.0002108182,0.00761769,0.0001785517,0.1017235],"study_design_scores_gemma":[0.0003376821,0.000008030765,0.8981615,0.0002262804,0.00000620813,0.000006394713,0.001636467,0.003312985,0.00005904518,0.06717675,0.02874275,0.0003259282],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9818786,0.0004527197,0.000009817471,0.004483522,0.0002046854,0.0005322524,5.015395e-7,0.00009559927,0.01234234],"genre_scores_gemma":[0.9970718,0.0000907281,0.0001745882,0.00009722545,0.001241527,0.00005894086,0.000003208725,0.0000435075,0.001218456],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1013976,"threshold_uncertainty_score":0.9999841,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.09355317047205366,"score_gpt":0.4111668336695911,"score_spread":0.3176136631975375,"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."}}