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Record W2883372821 · doi:10.4468/2018.1.05cini.ricci

CSR as a Driver where ESG Performance will Ultimately Matter

2018· article· en· W2883372821 on OpenAlex
Andrea Cincinnati Cini, Chiara Ricci

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueSymphonya Emerging Issues in Management · 2018
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsInstitute on Governance
Fundersnot available
KeywordsCorporate social responsibilityBusinessAccountingRisk managementPerspective (graphical)Point (geometry)Value (mathematics)MarketingPublic relationsFinance

Abstract

fetched live from OpenAlex

Despite the clear evidence and vast research conducted both in Europe and America, little is known about the correlation between CSR and ESG performance metrics. The risk reporting and analysis are integrally tied to heightening efficiency, yet when it comes to risk reporting through ESG perspective the evidence is fragmentary and approximate. Starting from the question whether corporate social responsibility has a positive impact on firm long-term value, we have therefore explored how fundamental is for a company being capable of measuring its extrafinancial performance. Using a cross section of resources, we examine how essential is to evaluate firms performance through ESG reporting and why capital has started to flow towards high-ESG firms and in turn more sustainable companies. Given that social responsible companies are frequently estimated as more economically successful, we point out that being just CSR oriented is not an option anymore, but imperative. The trend is clear and the market has answered the question of whether ESG risk reporting is valuable or not.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.000
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow), Insufficient payload (model declined to judge)
Consensus categoriesInsufficient payload (model declined to judge)
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.699
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.000
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.001
Science and technology studies0.0000.000
Scholarly communication0.0000.002
Open science0.0010.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0030.007

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.011
GPT teacher head0.270
Teacher spread0.259 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it