{"id":"W4407093793","doi":"10.1002/bse.4154","title":"Readiness for Mandatory Climate‐Related Disclosures: A Tri‐Jurisdictional Analysis of Governance Attributes in Australia, New Zealand and the United Kingdom","year":2025,"lang":"en","type":"article","venue":"Business Strategy and the Environment","topic":"Regulation and Compliance Studies","field":"Business, Management and Accounting","cited_by":12,"is_retracted":false,"has_abstract":true,"ca_institutions":"Simon Fraser University","funders":"Victoria University; Victoria University of Wellington","keywords":"Corporate governance; Accounting; Business; Kingdom; Political science; Finance","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":[0.00429977,0.00011599,0.0002400129,0.001853176,0.0006526921,0.002025519,0.000427325,0.0003529514,0.001753659],"category_scores_gemma":[0.02089767,0.0001487009,0.0003101149,0.002084483,0.001263617,0.0013704,0.002197781,0.000492779,0.0001939493],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.002187686,"about_ca_system_score_gemma":0.002231809,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0814622,"about_ca_topic_score_gemma":0.1014059,"domain_scores_codex":[0.9954317,0.001351915,0.0007496443,0.00040083,0.001472922,0.0005931145],"domain_scores_gemma":[0.9647354,0.006210477,0.01919077,0.001358856,0.006329417,0.002175134],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"observational","study_design_gemma":"observational","study_design_scores_codex":[0.00003816344,0.0000421662,0.981041,0.00005127554,0.00003587415,0.0001633127,0.01128669,0.0001400569,0.0004956538,0.0003050606,0.0002448296,0.006155979],"study_design_scores_gemma":[0.000001397746,0.0000376011,0.9868892,0.00002348316,0.000006892208,0.00004905464,0.01193639,0.0001753364,0.00008982719,0.00003111167,0.0007525943,0.000007031309],"study_design_candidate":"observational","study_design_consensus":"observational","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9982863,0.0000406542,0.00009474162,0.0001085792,0.000001628898,0.00002046767,0.00008312159,0.0000020075,0.001362315],"genre_scores_gemma":[0.9995306,0.00003025044,0.00009606414,0.00001976016,0.000001138105,0.00001200277,0.00008448011,0.000001264647,0.0002244694],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.0814622,"threshold_uncertainty_score":0.1619761,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0262476083028498,"score_gpt":0.2504477471527322,"score_spread":0.2242001388498824,"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."}}