{"id":"W4386294782","doi":"10.1111/fima.12434","title":"Overselling corporate social responsibility","year":2023,"lang":"en","type":"article","venue":"Financial Management","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":14,"is_retracted":false,"has_abstract":true,"ca_institutions":"Saint Mary's University; Dalhousie University","funders":"","keywords":"Corporate social responsibility; Valuation (finance); Narrative; Corporate governance; Earnings; Phenomenon; Equity (law); Accounting; Business; Stock (firearms); Monetary economics; Financial economics; Economics; Finance; Public relations; Law; Political science","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":["metaepi_narrow","insufficient_payload"],"consensus_categories":[],"category_scores_codex":[0.002467727,0.0002808621,0.0003385722,0.0005889672,0.0007490154,0.0003097008,0.0003420486,0.000124444,0.000180471],"category_scores_gemma":[0.0007780138,0.0003149531,0.0002200498,0.003339105,0.0001158517,0.0006751607,0.0006759552,0.0002164026,0.003220442],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.000144546,"about_ca_system_score_gemma":0.00007182945,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001297506,"about_ca_topic_score_gemma":0.0001141823,"domain_scores_codex":[0.9972808,0.00003741195,0.0006612589,0.0006903186,0.00064353,0.0006866197],"domain_scores_gemma":[0.9985441,0.00006511159,0.0007303125,0.0004232464,0.000215825,0.00002139376],"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":[0.001112995,0.0002802199,0.04878609,0.001082502,0.00008740973,0.001569871,0.0004090288,0.0003902628,0.000909626,0.6816832,0.07762165,0.1860671],"study_design_scores_gemma":[0.0007295301,0.00001266492,0.4483776,0.00004703545,0.00008939116,9.032178e-7,0.0005007755,0.001679755,0.00003504115,0.1741927,0.3737281,0.0006064486],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.93769,0.00001001102,0.0006548078,0.00103871,0.001254046,0.00080803,0.000006192301,0.001204023,0.0573342],"genre_scores_gemma":[0.9905057,0.000007910849,0.0002011631,0.00121765,0.001996692,0.00007982722,0.00007091808,0.0000550269,0.005865117],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.5074906,"threshold_uncertainty_score":0.9999303,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.05695873580104724,"score_gpt":0.2638520215130928,"score_spread":0.2068932857120456,"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."}}