{"id":"W3030737291","doi":"","title":"ESG and the Earnings Call: Communicating Sustainable Value Creation Quarter by Quarter","year":2020,"lang":"en","type":"article","venue":"SSRN Electronic Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":4,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Quarter (Canadian coin); Earnings; Business; Accounting; Issuer; Term (time); Earnings management; Value (mathematics); Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.01235396,0.0004614901,0.0002730078,0.001641889,0.001282583,0.006235634,0.0007519098,0.001786817,0.008082403],"category_scores_gemma":[0.07333858,0.0002525927,0.0001295892,0.001735875,0.001198614,0.01021721,0.003946957,0.001872455,0.002110208],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.001223953,"about_ca_system_score_gemma":0.001515805,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001834884,"about_ca_topic_score_gemma":0.001873467,"domain_scores_codex":[0.9931974,0.004223138,0.0004390989,0.0003463737,0.001563603,0.0002303508],"domain_scores_gemma":[0.9581269,0.02544006,0.007372566,0.00435296,0.003689841,0.001017701],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.0005812051,0.0001829761,0.03775944,0.0003070105,0.00005250653,0.0004499308,0.01400319,0.003565709,0.005742151,0.1253826,0.07340243,0.7385709],"study_design_scores_gemma":[0.0001153473,0.0006725215,0.05227773,0.001463174,0.0001130369,0.0006595229,0.0250761,0.05205018,0.01362203,0.2885474,0.5650064,0.0003965305],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.2990871,0.004664152,0.2372686,0.1369627,0.004442415,0.0004885258,0.002373989,0.005251459,0.3094611],"genre_scores_gemma":[0.9353684,0.001537709,0.04812453,0.003372427,0.001513805,0.0001457596,0.000506524,0.0002914226,0.009139427],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01235396,"threshold_uncertainty_score":0.06533474,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.007301705198306692,"score_gpt":0.2264816804791134,"score_spread":0.2191799752808067,"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."}}