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Record W4206736921 · doi:10.32920/ryerson.14658228.v1

Multinational and domestic agrochemical corporations in India: an analysis of the standardization of corporate environmental disclosures

2021· preprint· en· W4206736921 on OpenAlexaff
Anna Jessop

Bibliographic record

Venuenot available
Typepreprint
Languageen
FieldBusiness, Management and Accounting
TopicEnvironmental Sustainability in Business
Canadian institutionsToronto Metropolitan University
Fundersnot available
KeywordsMultinational corporationSubsidiaryStandardizationAccountingBusinessEnvironmental reportingSustainability reportingParent companyDeveloping countrySustainabilityQuality (philosophy)CorporationCorporate social responsibilityPublic relationsFinanceEconomic growthPolitical scienceEconomicsLaw

Abstract

fetched live from OpenAlex

Multinational corporations operating in developed countries are leaders in corporate environmental disclosure (CED), this often isn’t true for subsidiaries operating in developing countries. The majority of CED research that has been conducted focuses primarily on large multinational corporations, leaving a gap of knowledge regarding the subsidiary operations of multinational corporations. This study provides insight into whether or not multinational corporations are implementing comprehensive disclosure practices throughout the entirety of their operations and if reporting practices are more strongly influenced by country of origin or country of operation. Consolidated narrative interrogation (CONI) is used to quantify CEDs presented in annual and stand-alone sustainability reports published between 2002 and 2016 by companies from three categories of corporations. Results show that the corporation category is a significant factor affecting the diversity, quantity and quality of disclosures, indicating a lack of standardization among the reporting practices of the different categories of corporations.

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.

How this classification was reachedexpand

Full frame machine prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.

metaresearch head score (Codex)0.005
metaresearch head score (Gemma)0.027
Version: metacan-v3-hybrid-931329e0061cValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.016
Threshold uncertainty score0.031

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0050.027
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0050.010
Science and technology studies0.0010.002
Scholarly communication0.0040.002
Open science0.0010.002
Research integrity0.0000.001
Insufficient payload (model declined to judge)0.0010.000

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 head0.011
GPT teacher head0.225
Teacher spread0.215 · 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

Classification

machine, unvalidated

Machine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.

The models applied no category: nothing in the taxonomy fit this work.
Study designObservational
Domainnot available
GenreEmpirical

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".

Quick stats

Citations0
Published2021
Admission routes1
Has abstractyes

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