General propensity for inter-organizational environmental disclosure imitation: an international perspective
Bibliographic record
Abstract
This paper examines the determinants of the general propensity toward inter-organizational imitation of environmental disclosure. We approach inter-organizational imitation as the vector for change in similarity within four embedded institutional reference levels, i.e., the international level (across all firms from the six countries), the international industry level, the country level, and the industry level within a country. Our sample comprises firms from six countries, three of which are from countries within the same free-trade agreement and the other from disparate countries not linked by such an agreement. Results show that the uncertainty in a firm’s country is positively linked to environmental disclosure inter-organizational imitation at each reference level. Furthermore, the similarity existing within a reference group and the cultural diversity on corporate boards of the imitating firm are negatively linked to environmental disclosure imitation. Finally, our results show that firms imitate the environmental disclosure of firms from other countries and industries more than those of their own country and industry. These results provide enhance our understanding of institutional contexts’ role in the evolution and diffusion of environmental disclosure practices.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.002 |
| Open science | 0.001 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.001 | 0.000 |
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.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one teacher head, not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".