{"id":"W7113901096","doi":"10.1504/ijcm.2025.150314","title":"A systematic comparison of sustainability reporting standards","year":2025,"lang":"en","type":"article","venue":"International Journal of Comparative Management","topic":"Corporate Social Responsibility Reporting","field":"Business, Management and Accounting","cited_by":0,"is_retracted":false,"has_abstract":true,"ca_institutions":"Université de Sherbrooke; Université de Moncton","funders":"","keywords":"Sustainability reporting; Sustainability; Scope (computer science); Process (computing); Accountability; Stakeholder; Integrated reporting; Systematic review","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":[],"consensus_categories":[],"category_scores_codex":[0.0048973,0.0001559846,0.0008256116,0.0007586504,0.00007721772,0.0002096826,0.0005508276,0.00003322416,0.00003959525],"category_scores_gemma":[0.003440176,0.0001355859,0.0002886653,0.0005784085,0.0001011223,0.0005448324,0.0003358322,0.0001720001,0.000002782374],"about_ca_system_candidate":false,"about_ca_system_consensus":false,"about_ca_system_score_codex":0.0006303648,"about_ca_system_score_gemma":0.0002284483,"about_ca_topic_candidate":false,"about_ca_topic_consensus":false,"about_ca_topic_score_codex":0.00004303693,"about_ca_topic_score_gemma":0.00003133048,"domain_scores_codex":[0.9945959,0.00006924672,0.003675667,0.0001768743,0.001326889,0.000155451],"domain_scores_gemma":[0.9828895,0.0002037101,0.009653265,0.0002194518,0.007022103,0.00001200422],"domain_codex":null,"domain_gemma":null,"domain_candidate":null,"domain_consensus":null,"study_design_codex":"theoretical_or_conceptual","study_design_gemma":"theoretical_or_conceptual","study_design_scores_codex":[0.00240086,0.001870151,0.3458891,0.03405976,0.005893043,0.0005791308,0.002516453,0.009998775,0.0005099928,0.5734261,0.009565338,0.01329133],"study_design_scores_gemma":[0.007467113,0.0002839772,0.2645946,0.03295881,0.00292091,0.0000554841,0.131999,0.03022076,0.003891541,0.4563182,0.06788252,0.00140714],"study_design_candidate":"theoretical_or_conceptual","study_design_consensus":"theoretical_or_conceptual","genre_codex":"empirical","genre_gemma":"empirical","genre_scores_codex":[0.9191466,0.0002942999,0.02977722,0.001537321,0.001373991,0.0008872384,0.000001870985,0.00003095443,0.04695054],"genre_scores_gemma":[0.9988158,0.000002349002,0.0004386379,0.0001434717,0.0001735623,0.00001125467,0.00000220075,0.000006176354,0.0004065721],"genre_candidate":"empirical","genre_consensus":"empirical","teacher_disagreement_score":0.1294825,"threshold_uncertainty_score":0.5529034,"prediction_status":"machine_predicted_unvalidated"},"machine_scores":{"provisional":true,"baseline":true,"maturity_gate_passed":false,"score_opus":0.04333267330392147,"score_gpt":0.4049190674696572,"score_spread":0.3615863941657357,"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."}}