{"id":"W4392137762","doi":"10.31031/siam.2024.04.000588","title":"Financial, Environmental and Social Sustainability Reporting: The Case for Integrated Accounting","year":2024,"lang":"en","type":"article","venue":"Strategies in Accounting and Management","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"National Research Council Canada","funders":"","keywords":"Business; Environmental accounting; Accounting; Sustainability reporting; Sustainability; Integrated reporting; Social accounting; Environmental reporting; Accounting information system; Social sustainability; Finance","routes":{"ca_aff":true,"ca_fund":false,"ca_venue":false,"about_ca":true,"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":[0.1431504,0.001121211,0.001147067,0.007543816,0.007390928,0.0393765,0.004711853,0.01269718,0.003871748],"category_scores_gemma":[0.1684828,0.001063043,0.001248806,0.007837147,0.02949849,0.04324286,0.02110521,0.01318443,0.0008414031],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01505643,"about_ca_system_score_gemma":0.04450662,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.02136698,"about_ca_topic_score_gemma":0.0128643,"domain_scores_codex":[0.8556958,0.07952417,0.009844,0.007659412,0.03648307,0.01079359],"domain_scores_gemma":[0.7407196,0.1444598,0.02348849,0.0231698,0.0477826,0.02037979],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.000032269,0.00007487171,0.003279114,0.0001164626,0.00005091074,0.0002890525,0.006037838,0.001268743,0.000133659,0.9113171,0.0110728,0.06632727],"study_design_scores_gemma":[0.00006395577,0.00009777942,0.00283618,0.001596102,0.00006742615,0.0005972934,0.01445966,0.006718243,0.0006079162,0.8248473,0.1479725,0.0001357089],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.08543599,0.01260467,0.05271255,0.5755005,0.001454893,0.0004252091,0.0001385156,0.0002654506,0.2714622],"genre_scores_gemma":[0.9398822,0.00383046,0.02732222,0.01660572,0.001355355,0.0003201808,0.0001262084,0.0001427858,0.01041492],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.1431504,"threshold_uncertainty_score":0.7570606,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01993514038456213,"score_gpt":0.2818138633190745,"score_spread":0.2618787229345124,"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."}}