{"id":"W4387672834","doi":"10.3390/jrfm16100445","title":"Assessing the Maturity of Sustainable Business Model and Strategy Reporting under the CSRD Shadow","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":18,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Sustainability; Sustainability reporting; Business; Directive; Maturity (psychological); Integrated reporting; CLARITY; Accounting; Corporate social responsibility; Sustainable development; Process management; Benchmarking; Marketing; Computer science; Public relations; Political science","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":"metacan-v3-hybrid-931329e0061c","candidate_categories":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.09695905,0.0005607089,0.0004944029,0.00593324,0.001120715,0.01029146,0.001156627,0.001376963,0.00120232],"category_scores_gemma":[0.186931,0.000380634,0.0006132909,0.004394126,0.003565586,0.0134328,0.006140545,0.002015322,0.0002999496],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.006648452,"about_ca_system_score_gemma":0.01006078,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.002841756,"about_ca_topic_score_gemma":0.002665643,"domain_scores_codex":[0.9224895,0.0291878,0.008830672,0.002420701,0.03453926,0.002532174],"domain_scores_gemma":[0.6854475,0.131943,0.07590917,0.0213992,0.08060453,0.004696569],"domain_codex":null,"domain_gemma":"reporting","domain_candidate":"reporting","domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.000301443,0.0003299548,0.3624027,0.001503141,0.0002651942,0.0006229999,0.07848266,0.008770807,0.007701161,0.08490011,0.001948385,0.4527714],"study_design_scores_gemma":[0.00004106214,0.002430507,0.5718967,0.003558898,0.0002427596,0.001257732,0.1953381,0.03942542,0.01923736,0.09023175,0.07580235,0.0005375174],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9101737,0.001590608,0.04920722,0.003129316,0.00007493776,0.0005597796,0.0003020896,0.0001116694,0.0348506],"genre_scores_gemma":[0.9873638,0.0003883065,0.01097447,0.0001462662,0.00001842323,0.0001094201,0.0001915243,0.00002008481,0.0007876481],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.9030409,"threshold_uncertainty_score":0.5127746,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.03430056117111122,"score_gpt":0.2860411349946797,"score_spread":0.2517405738235685,"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."}}