{"id":"W3198034088","doi":"10.3390/jrfm14090417","title":"Non-Financial Reporting—Standardization Options for SME Sector","year":2021,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":35,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Standardization; Business; Accounting; Sustainability; Sustainability reporting; Finance; Resource (disambiguation); Accounting management; Perspective (graphical); Accounting information system; 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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.08034558,0.0006465021,0.0007110605,0.00643781,0.001449495,0.01189421,0.002737165,0.00190528,0.004850558],"category_scores_gemma":[0.1092422,0.0003787789,0.001076946,0.008386007,0.002574138,0.01420378,0.005327652,0.00236588,0.001805067],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002501478,"about_ca_system_score_gemma":0.006163802,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002056598,"about_ca_topic_score_gemma":0.001293635,"domain_scores_codex":[0.9421056,0.03379045,0.008498602,0.00216487,0.0117272,0.00171337],"domain_scores_gemma":[0.8439244,0.05051933,0.02490105,0.04050336,0.03698856,0.003163334],"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":[0.000268586,0.0002719402,0.01801819,0.001515118,0.00006124438,0.0003500877,0.006084095,0.002077593,0.001942371,0.3428274,0.02162789,0.6049555],"study_design_scores_gemma":[0.00006843062,0.0005689756,0.0451999,0.009373834,0.0001049613,0.001608704,0.0162655,0.009018688,0.007689428,0.3093025,0.6005448,0.0002542123],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.1269587,0.03801542,0.3933866,0.06465556,0.003338122,0.002339847,0.003178073,0.002534977,0.3655927],"genre_scores_gemma":[0.7970687,0.01861645,0.1514794,0.003919309,0.001755371,0.001482014,0.003603155,0.0004659636,0.02160952],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.08034558,"threshold_uncertainty_score":0.4249131,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01932517521616905,"score_gpt":0.2556025251521372,"score_spread":0.2362773499359681,"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."}}