A comprehensive study on the quality of sustainability reporting disclosure between Indonesia and other countries
Bibliographic record
Abstract
The shift in the business paradigm towards a more sustainable one has placed a balance between people, profit and the planet as a corporate culture. However, based on previous empirical studies, very few companies have put sustainability as the soul of their business, especially in the types of industries that are not obliged to report their social responsibility activities. This study aims to compare the quality of the sustainability report based on the GRI G4 indicator for foreign and domestic companies engaged in construction services. The data was taken using a purposive method on construction service companies that published their 2017 sustainability reports and found 30 companies. The quality of the report is compared between the three indicators, namely economic, social and environmental. The results showed that in terms of quality of disclosure, there was no difference between domestic and foreign construction service companies, whether tested per category or tested collectively. The results of this study reinforce the previous finding that companies are still very dependent on the regulatory compliance approach only in implementing sustainability, especially in the construction service industry.
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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 | 0.006 | 0.006 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.001 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.000 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 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".