{"id":"W4318618197","doi":"10.22495/cgsrv6i4p5","title":"Voluntary sustainability reporting and financial performance: Evidence from Global Reporting Initiative disclosures in the developing economy","year":2023,"lang":"en","type":"article","venue":"Corporate Governance and Sustainability Review","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"University of Regina","funders":"","keywords":"Sustainability; Sustainability reporting; Accounting; Return on assets; Return on equity; Business; Voluntary disclosure; Equity (law); Developing country; Scarcity; Corporate social responsibility; Finance; Economics; Economic growth; Political science; Stock exchange; Public relations","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":[0.01317109,0.0002189509,0.000275521,0.003386776,0.0007056645,0.002812574,0.0005626147,0.0006127885,0.002349384],"category_scores_gemma":[0.08307967,0.0001911479,0.0003151138,0.008888826,0.001733353,0.003033189,0.002112668,0.001067062,0.0002501734],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009780113,"about_ca_system_score_gemma":0.00212807,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009495467,"about_ca_topic_score_gemma":0.008848212,"domain_scores_codex":[0.9917387,0.003504391,0.001115066,0.0005244488,0.002457988,0.0006593509],"domain_scores_gemma":[0.7845338,0.06444594,0.1285949,0.005042282,0.01527493,0.002108197],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.0001634003,0.000132443,0.9115802,0.001407399,0.0002218936,0.0002490599,0.006424596,0.0001860553,0.0001034261,0.003842141,0.004702312,0.07098714],"study_design_scores_gemma":[0.00001314821,0.0001184219,0.971526,0.001675658,0.0001119963,0.0002830623,0.007939748,0.000161596,0.0004134598,0.0007759893,0.01694872,0.00003219765],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9340576,0.03003398,0.0006256679,0.01036706,0.0001416635,0.00008236223,0.002389595,0.00001454759,0.02228752],"genre_scores_gemma":[0.9865121,0.01143481,0.0002079379,0.0006156979,0.0001162205,0.00002289164,0.0005894242,0.000007055619,0.000493955],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.01317109,"threshold_uncertainty_score":0.06965619,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0742979638969987,"score_gpt":0.3148149366383245,"score_spread":0.2405169727413258,"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."}}