{"id":"W4412980567","doi":"10.1016/j.bushor.2025.07.009","title":"From principles to practice: Developing actionable environmental, social, and governance (ESG) frameworks","year":2025,"lang":"en","type":"article","venue":"Business Horizons","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":1,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Saskatchewan","funders":"","keywords":"Corporate governance; Environmental governance; Business; Environmental resource management; Environmental planning; Economics; Geography; 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":"codex-gemma-dda1882f352a","candidate_categories":["metaepi_narrow"],"consensus_categories":[],"category_scores_codex":[0.0003919657,0.0002219643,0.0002811383,0.0001301375,0.000811647,0.0003870412,0.0001936688,0.0002540986,0.00008128976],"category_scores_gemma":[0.004133651,0.0002460605,0.00004526549,0.001194285,0.00009126627,0.001507301,0.0006333982,0.0003521004,0.0001046948],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0003161262,"about_ca_system_score_gemma":0.0002459685,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001778617,"about_ca_topic_score_gemma":0.0002343149,"domain_scores_codex":[0.9983721,0.00002567417,0.0004426282,0.0005194552,0.0003022185,0.0003379463],"domain_scores_gemma":[0.9987296,0.0003367257,0.0004734557,0.0002157441,0.0002277559,0.00001673018],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"not_applicable","study_design_scores_codex":[0.001052909,0.0006013929,0.2472678,0.0008196004,0.000552928,0.0002755426,0.001418893,0.0002940803,0.009802637,0.2967063,0.03233147,0.4088764],"study_design_scores_gemma":[0.0001866851,0.00000175725,0.3146272,0.0001106396,0.00006815028,0.000001170194,0.001586775,0.00007813922,0.00003156297,0.004833129,0.6782324,0.0002424153],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9360954,0.0002633631,0.01629169,0.02831602,0.001140662,0.0006303745,0.00001146477,0.0002114683,0.01703953],"genre_scores_gemma":[0.9860525,0.0001124019,0.005489131,0.00419475,0.001678943,0.00007380816,0.00003072469,0.00004055845,0.002327205],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.645901,"threshold_uncertainty_score":0.9999992,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.0239607501349857,"score_gpt":0.2816404798122801,"score_spread":0.2576797296772944,"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."}}