{"id":"W4414128334","doi":"10.3390/jrfm18090503","title":"ESG Strategy and Tax Avoidance: Insights from a Meta-Regression Analysis","year":2025,"lang":"en","type":"article","venue":"Journal of risk and financial management","topic":"Corporate Taxation and Avoidance","field":"Business, Management and Accounting","cited_by":9,"is_retracted":false,"has_abstract":true,"ca_institutions":"","funders":"","keywords":"Nexus (standard); Corporate governance; Comparability; Sample (material); Diversity (politics); Corporate social responsibility; Empirical research","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":"codex-gemma-dda1882f352a","candidate_categories":[],"consensus_categories":[],"category_scores_codex":[0.000234287,0.0001810284,0.0004914099,0.0007433573,0.0002231708,0.0002652001,0.0001377175,0.00005305729,0.00004391467],"category_scores_gemma":[0.00006929955,0.0001218969,0.0001931797,0.001014798,0.00004687567,0.0005657087,0.0001449973,0.0001819246,0.000004740562],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.00001491954,"about_ca_system_score_gemma":0.00001477438,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.0002674426,"about_ca_topic_score_gemma":0.0003224964,"domain_scores_codex":[0.9989933,0.00002345013,0.0004403603,0.0002108909,0.0002078857,0.0001241101],"domain_scores_gemma":[0.9988717,0.00004407,0.0007856575,0.0001354662,0.0001438473,0.00001925012],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"design_other","study_design_gemma":"observational","study_design_scores_codex":[0.0005841665,0.0003294482,0.1291923,0.0003401247,0.003862493,0.0003534836,0.0002704305,0.001687753,0.000113993,0.1786407,0.01102557,0.6735996],"study_design_scores_gemma":[0.001401562,0.00002279118,0.6536993,0.0001305104,0.009549326,9.634373e-7,0.0004502379,0.001790127,0.00002331037,0.06224196,0.2704335,0.0002564324],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.907392,0.009102656,0.07512374,0.0004682031,0.0004700854,0.0002063574,0.000008512612,0.00002520871,0.007203226],"genre_scores_gemma":[0.9959872,0.002029315,0.000433233,0.000580014,0.0002947347,0.00000489474,0.000004266956,0.000005681113,0.0006605985],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.6733431,"threshold_uncertainty_score":0.4970812,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.01251289092522833,"score_gpt":0.2230669731331423,"score_spread":0.2105540822079139,"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."}}