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Record W3034001844 · doi:10.3390/su12114740

Technology-enhanced Auditing in Voluntary Sustainability Standards: The Impact of COVID-19

2020· article· en· W3034001844 on OpenAlex

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

VenueSustainability · 2020
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicRegulation and Compliance Studies
Canadian institutionsToronto Metropolitan University
Fundersnot available
KeywordsCertificationAuditBusinessSustainabilityCoronavirus disease 2019 (COVID-19)Work (physics)AccountingPublic relationsEngineeringPolitical scienceEconomicsManagementMedicine

Abstract

fetched live from OpenAlex

The ongoing COVID-19 pandemic has had a significant impact on the certification and auditing services of Voluntary Sustainability Standards (VSS). The traditional approach to auditing—on-site visits—has been significantly curtailed, and it is unclear when, and under what conditions, it might resume in full. The purpose of this paper is to study the initial responses to COVID-19 of leading VSS—a group of 21 standards that are members of ISEAL, a global membership organization for VSS. This is a qualitative study, and data are collected from publicly-available sources (i.e., official announcements, policy amendments, derogations) in order to inductively analyze how individual VSS have adjusted their certification services in response to travel bans and lockdowns. The emphasis of the analysis was understanding the role of technologies in the VSS responses to the COVID-19 crisis. The findings demonstrate significant uptake of remote auditing and information and communications technology (ICT), even though that uptake is constrained by limiting conditions and it is not currently expected by VSS to extend beyond the crisis. Lessons learned from the crisis are discussed, and the potential for remote auditing during this period to encourage the adoption of more advanced technologies (such as artificial intelligence and satellite monitoring) in certification services is explored. A set of research questions to guide future work grounded in the analysis is also provided.

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)0.017
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.333
Threshold uncertainty score0.992

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.017
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.002
Science and technology studies0.0000.001
Scholarly communication0.0000.000
Open science0.0000.000
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

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 head0.018
GPT teacher head0.316
Teacher spread0.298 · 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