{"id":"W4416630824","doi":"10.2139/ssrn.5784082","title":"Early Evidence on the Market (Ir-)Relevance of Climate-Related Financial Impact Disclosures ","year":2025,"lang":"","type":"preprint","venue":"SSRN Electronic Journal","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":false,"ca_institutions":"University of Waterloo","funders":"","keywords":"Financial market; Quality (philosophy); Market impact; Voluntary disclosure","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":[0.009543777,0.0003209484,0.0003348888,0.002708402,0.0008814604,0.004308314,0.0007299059,0.002127114,0.03437826],"category_scores_gemma":[0.05992432,0.0002131825,0.0004060862,0.003044215,0.002150133,0.003280687,0.00134439,0.002551511,0.002027543],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0009375594,"about_ca_system_score_gemma":0.0007636157,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.001433369,"about_ca_topic_score_gemma":0.001493927,"domain_scores_codex":[0.9980254,0.0006320389,0.0001612802,0.0002700652,0.0007265647,0.0001846551],"domain_scores_gemma":[0.8829121,0.09046154,0.01426357,0.003408379,0.007695418,0.001258923],"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":[0.003068668,0.001381779,0.2806767,0.005191897,0.0003865304,0.001448962,0.003163801,0.001872925,0.0161766,0.3007803,0.03532288,0.350529],"study_design_scores_gemma":[0.0001797171,0.0008301904,0.7424608,0.001044577,0.0003591547,0.0006567629,0.003134768,0.002319386,0.0120553,0.1008339,0.1360438,0.00008152973],"study_design_candidate":"observational","study_design_consensus":null,"genre_codex":"other","genre_gemma":"empirical","genre_scores_codex":[0.4309268,0.02803213,0.005858279,0.03693978,0.001667407,0.0002061853,0.002100976,0.0001946893,0.4940737],"genre_scores_gemma":[0.9755669,0.006033373,0.0008339643,0.003112562,0.002713405,0.0000434229,0.0004623956,0.00003284532,0.01120108],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.03437826,"threshold_uncertainty_score":0.1150067,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.02240583056628572,"score_gpt":0.2901540135168903,"score_spread":0.2677481829506046,"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."}}