{"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":"codex-gemma-dda1882f352a","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.01407148,0.0001999495,0.001167791,0.0009905773,0.000433461,0.0001196508,0.0003421267,0.00006896746,0.0001274775],"category_scores_gemma":[0.03063319,0.0002003136,0.0008112571,0.003549079,0.000104233,0.0006459447,0.0005090408,0.000427384,4.749919e-7],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000571483,"about_ca_system_score_gemma":0.001776203,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0008848689,"about_ca_topic_score_gemma":0.0001369618,"domain_scores_codex":[0.992974,0.00008896379,0.005141001,0.0003102672,0.001114717,0.000371046],"domain_scores_gemma":[0.9559634,0.0001095225,0.04069488,0.0004010734,0.002799488,0.00003166435],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001013772,0.000327367,0.6229599,0.0003014998,0.0003562547,0.0008513582,0.0004408892,0.3484954,0.0079306,0.00671108,0.0002447639,0.0103672],"study_design_scores_gemma":[0.001263229,0.0001932387,0.4985006,0.00008458995,0.004638469,0.000140141,0.004183383,0.2824596,0.0005549326,0.2032761,0.003755708,0.0009501389],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9968086,0.00002873002,0.001586545,0.0003045477,0.0004884464,0.0002250729,0.000009143448,0.00002842376,0.0005205015],"genre_scores_gemma":[0.9988731,0.000001081655,0.0003383622,0.00022355,0.0003963436,0.000009122069,0.00001266227,0.00002050963,0.0001253167],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.196565,"threshold_uncertainty_score":0.9775322,"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."}}