{"id":"W7002326009","doi":"","title":"From non-financial disclosure to sustainability reporting: new challenges for financial analysts and auditors","year":2023,"lang":"en","type":"preprint","venue":"HAL - CNAM","topic":"Migration, Identity, and Health","field":"Social Sciences","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Francophone University Association","funders":"","keywords":"Directive; Sustainability; Audit; Meaning (existential); Context (archaeology); Sustainable development; Corporate social responsibility; Social sustainability","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":["metaresearch"],"consensus_categories":[],"category_scores_codex":[0.2796174,0.0009634353,0.001859167,0.01082553,0.01314931,0.05918473,0.005755186,0.02262111,0.005951665],"category_scores_gemma":[0.3850328,0.001286359,0.001138999,0.01390224,0.0373304,0.0629,0.01763482,0.02446234,0.002324426],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.01269919,"about_ca_system_score_gemma":0.04038073,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.006840369,"about_ca_topic_score_gemma":0.006697338,"domain_scores_codex":[0.6785426,0.1915819,0.02678142,0.01268951,0.0820325,0.008372072],"domain_scores_gemma":[0.3144825,0.525649,0.0376663,0.02084238,0.08811693,0.0132428],"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":[0.0001297623,0.0002134054,0.007658075,0.003186721,0.00006242647,0.0008273749,0.05238913,0.0006655192,0.0006148001,0.340012,0.1728242,0.4214166],"study_design_scores_gemma":[0.00004824908,0.0001012906,0.004674016,0.009427537,0.00004171682,0.00104623,0.08130108,0.001413109,0.0006682537,0.3073972,0.5936132,0.000268116],"study_design_candidate":"not_applicable","study_design_consensus":null,"genre_codex":"commentary","genre_gemma":"empirical","genre_scores_codex":[0.004698921,0.03296759,0.008019813,0.938173,0.004506383,0.00006024559,0.0001182104,0.00008467913,0.01137116],"genre_scores_gemma":[0.4338284,0.1263341,0.05148127,0.3299447,0.04567887,0.000686243,0.0005150969,0.0003997481,0.01113154],"genre_candidate":"empirical","genre_consensus":null,"teacher_disagreement_score":0.2796174,"threshold_uncertainty_score":0.88836,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.06759442780201427,"score_gpt":0.3810175421183485,"score_spread":0.3134231143163343,"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."}}