{"id":"W4387131895","doi":"10.3390/jrfm16100429","title":"Does Capital Expenditure Matter for ESG Disclosure? A UK Perspective","year":2023,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":49,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Corporate governance; Capital expenditure; Accounting; Business; Index (typography); Audit committee; Operating expense; Diversity (politics); Audit; Finance","routes":{"ca_aff":false,"ca_fund":false,"ca_venue":true,"about_ca":false,"invisible_to_affiliation_only":true},"retraction":null,"screen":null,"direct_labels":[],"prediction":{"model_version":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.0009632048,0.0001592538,0.0002894344,0.0003832202,0.0002715721,0.0002243454,0.000148474,0.00006086907,0.0000428511],"category_scores_gemma":[0.0005321119,0.0001044548,0.0002104737,0.0003881711,0.00005329963,0.0004489223,0.0001912291,0.000170099,0.00003543637],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00007296963,"about_ca_system_score_gemma":0.00002704562,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0001705061,"about_ca_topic_score_gemma":0.000201704,"domain_scores_codex":[0.9987006,0.00001294287,0.0004785522,0.0002235293,0.000278406,0.0003059721],"domain_scores_gemma":[0.9987254,0.00007653407,0.000783524,0.0001269636,0.0002634967,0.00002407218],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.001033195,0.000165692,0.8027294,0.000498816,0.0001470435,0.0007874128,0.002780842,0.0000732371,0.0000480053,0.06208358,0.03027646,0.09937632],"study_design_scores_gemma":[0.001008404,0.00003201652,0.7355758,0.00008246965,0.0002310926,0.000006675084,0.009289286,0.00005618239,0.000007863657,0.1829841,0.0704819,0.0002442104],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9913869,0.00009833767,0.00408487,0.001398976,0.001317906,0.0004435285,0.000008098456,0.00003414846,0.001227222],"genre_scores_gemma":[0.9964088,0.00009542785,0.0002922387,0.0002668512,0.002150416,0.00001722062,0.000003466528,0.00002075642,0.000744865],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1209005,"threshold_uncertainty_score":0.4259544,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.009121082154247003,"score_gpt":0.2401966614700912,"score_spread":0.2310755793158442,"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."}}