{"id":"W4211142811","doi":"10.1002/tie.22255","title":"Discrepancies in reporting on human rights: A materiality perspective","year":2022,"lang":"en","type":"article","venue":"Thunderbird International Business Review","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"Institute on Governance","funders":"","keywords":"Materiality (auditing); Sustainability reporting; Accounting; Human rights; Corporate governance; Integrated reporting; Business; Divergence (linguistics); Sustainability; Corporate social responsibility; Public relations; Political science; Law; Finance","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":["insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002968664,0.0002442359,0.0005413588,0.0003306469,0.0005822757,0.0002339639,0.0004790356,0.00003152846,0.002030937],"category_scores_gemma":[0.003238984,0.0002342833,0.0001677545,0.001297787,0.00007571538,0.0007647605,0.0006847353,0.0002902106,0.00007935129],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009062093,"about_ca_system_score_gemma":0.0000847115,"about_ca_topic_candidate":true,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01381822,"about_ca_topic_score_gemma":0.001202145,"domain_scores_codex":[0.9964441,0.00008550282,0.001713552,0.0005912575,0.0008777865,0.0002877991],"domain_scores_gemma":[0.9958894,0.00006728667,0.002918253,0.0003968951,0.0007155103,0.00001270616],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"observational","study_design_scores_codex":[0.0002813569,0.0008462679,0.03100677,0.002342617,0.0001113386,0.0007747815,0.0001749795,0.0002603548,0.001292892,0.9576212,0.002006043,0.003281377],"study_design_scores_gemma":[0.001114507,0.00003303422,0.4737993,0.003847948,0.0001307647,0.0001189452,0.001158768,0.0002609327,0.00003011065,0.3066048,0.2117302,0.001170625],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.683031,0.001218318,0.00004352187,0.02339934,0.001977077,0.001373058,0.00001350745,0.0003726593,0.2885716],"genre_scores_gemma":[0.9959316,0.00004196426,0.0000321178,0.00241015,0.0006364299,0.0002195275,0.00009503367,0.00003404225,0.0005991244],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6510164,"threshold_uncertainty_score":0.9988813,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.08907790124185916,"score_gpt":0.3619227206782969,"score_spread":0.2728448194364378,"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."}}