{"id":"W2888040671","doi":"10.5430/ijfr.v9n4p19","title":"Reporting of Real Option Value Related to ESG: Including Complementary Systems for Disclosure Incentives","year":2018,"lang":"en","type":"article","venue":"International Journal of Financial Research","topic":"Intellectual Capital and Performance Analysis","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Incentive; Materiality (auditing); Reputation; Externality; Business; Stakeholder; Value (mathematics); Legitimacy; Accounting; Accountability; Mediation; Enterprise value; Marketing; Industrial organization; Economics; Microeconomics","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.02838553,0.00101308,0.001158988,0.002477081,0.001628382,0.0121371,0.002394397,0.004815885,0.006804766],"category_scores_gemma":[0.09950521,0.0007923571,0.001202864,0.002283605,0.006952056,0.01907215,0.005546531,0.004441629,0.0007906748],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.003873363,"about_ca_system_score_gemma":0.002792099,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0009111502,"about_ca_topic_score_gemma":0.0007793015,"domain_scores_codex":[0.9653029,0.01869158,0.003313384,0.003133415,0.008298812,0.00125985],"domain_scores_gemma":[0.8429994,0.09597153,0.01982271,0.03082105,0.008772048,0.001613201],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0001413323,0.0001285091,0.002854425,0.0001196582,0.00003486595,0.0001422219,0.000730713,0.005297191,0.001647479,0.9322129,0.0007808519,0.05590993],"study_design_scores_gemma":[0.0001693504,0.0004233079,0.003666497,0.0005271222,0.00013312,0.0004798843,0.0005885506,0.08367471,0.006137472,0.8804638,0.02351544,0.0002207307],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.1348063,0.001525615,0.6765575,0.01352612,0.0007964419,0.0006843043,0.0003491972,0.0006714835,0.171083],"genre_scores_gemma":[0.9139163,0.0003589233,0.0802783,0.0006728017,0.0004119869,0.0002568603,0.00007724791,0.00004744229,0.003980214],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.02838553,"threshold_uncertainty_score":0.1501188,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.1226471199245936,"score_gpt":0.4190596279676811,"score_spread":0.2964125080430875,"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."}}