{"id":"W4281707519","doi":"10.2308/jfr-2021-022","title":"Corporate Sustainability: A Model Uncertainty Analysis of Materiality","year":2022,"lang":"en","type":"article","venue":"Journal of Financial Reporting","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":43,"is_retracted":false,"has_abstract":true,"ca_institutions":"Quest University Canada","funders":"","keywords":"Materiality (auditing); Sustainability; Stock (firearms); Corporation; Corporate sustainability; Sustainability reporting; Accounting; Economics; Econometrics; Business; Financial economics; Engineering; Aesthetics; Finance; Art; Mechanical engineering","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.008807957,0.0007207457,0.001003488,0.002341778,0.0008056444,0.003014651,0.001327177,0.00132479,0.00241083],"category_scores_gemma":[0.05099034,0.0004840151,0.00122845,0.001862421,0.00248576,0.003212712,0.002275715,0.002475893,0.0001527481],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002358557,"about_ca_system_score_gemma":0.001223556,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.01296525,"about_ca_topic_score_gemma":0.004389454,"domain_scores_codex":[0.9961821,0.0022955,0.0001528976,0.000463652,0.0006326308,0.0002731423],"domain_scores_gemma":[0.9477757,0.04401892,0.004092637,0.001687879,0.001869261,0.0005556326],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"simulation_or_modeling","study_design_gemma":"simulation_or_modeling","study_design_scores_codex":[0.00005112898,0.00004428556,0.007693633,0.00006482508,0.0001130077,0.0001170718,0.0001197736,0.8420683,0.0001387144,0.1389787,0.001702923,0.008907678],"study_design_scores_gemma":[0.000004344671,0.00001407314,0.0008630125,0.00001894257,0.00001130263,0.00001121078,0.00002725296,0.9188294,0.00007194415,0.07964005,0.0004950655,0.00001339382],"study_design_candidate":"simulation_or_modeling","study_design_consensus":"simulation_or_modeling","genre_codex":"methods","genre_gemma":"empirical","genre_scores_codex":[0.2622292,0.001909177,0.7052673,0.008138447,0.0001788341,0.0001010353,0.00128302,0.0003159751,0.02057695],"genre_scores_gemma":[0.9840143,0.0003318056,0.01394973,0.0001880172,0.0001257371,0.00004759956,0.0003163154,0.00003522349,0.0009913702],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.01296525,"threshold_uncertainty_score":0.04658151,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05211739231840382,"score_gpt":0.2909805492259115,"score_spread":0.2388631569075077,"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."}}