{"id":"W4413795969","doi":"10.3390/jrfm18090480","title":"The Role of Environmental Accounting in Mitigating Climate Change: ESG Disclosures and Effective Reporting—A Systematic Literature Review","year":2025,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Environmental Sustainability in Business","field":"Business, Management and Accounting","cited_by":8,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Accounting; Business; Corporate governance; Transparency (behavior); Sustainability reporting; Voluntary disclosure; Corporate social responsibility; Environmental accounting; Stakeholder; Best practice; Credibility; Environmental resource management; Finance; Economics; Political science; Public relations","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":[],"consensus_categories":[],"category_scores_codex":[0.02452451,0.001103356,0.003478328,0.02055265,0.001002269,0.00466726,0.001933497,0.003105934,0.004456731],"category_scores_gemma":[0.126259,0.001081533,0.004233209,0.02247273,0.001938754,0.005290114,0.002574961,0.001804614,0.0005469319],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00381376,"about_ca_system_score_gemma":0.03014049,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.009056055,"about_ca_topic_score_gemma":0.02325834,"domain_scores_codex":[0.9768772,0.008624244,0.008506431,0.00137662,0.004118931,0.0004965914],"domain_scores_gemma":[0.8166704,0.1473802,0.01990776,0.002389325,0.01276632,0.0008860404],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"systematic_review","study_design_gemma":"systematic_review","study_design_scores_codex":[0.00008981529,0.00005898083,0.002107656,0.783549,0.001424258,0.0001482379,0.0010725,0.000274532,0.0001580744,0.002586367,0.004746055,0.2037846],"study_design_scores_gemma":[0.00002527825,0.00007350496,0.002832338,0.9447538,0.004556725,0.0002865408,0.0007268617,0.0001255466,0.0001393635,0.0008960441,0.04554574,0.00003823186],"study_design_candidate":"systematic_review","study_design_consensus":"systematic_review","genre_codex":"review","genre_gemma":"review","genre_scores_codex":[0.0009043201,0.9967005,0.0003384545,0.0008940484,0.0001445948,0.0001555225,0.0002251877,0.000007847875,0.0006295519],"genre_scores_gemma":[0.01043058,0.9872757,0.0009898484,0.0006458137,0.0001488586,0.0002553453,0.0001772147,0.000007654315,0.0000689541],"genre_candidate":"review","genre_consensus":"review","teacher_disagreement_score":0.02452451,"threshold_uncertainty_score":0.1296995,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.002682436292664986,"score_gpt":0.2048446575885839,"score_spread":0.2021622212959189,"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."}}