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Record W4233137323 · doi:10.32920/ryerson.14652234

The use of indicators in Canadian corporate sustainability reports

2021· preprint· en· W4233137323 on OpenAlexaffabout
Laurence Clément Roca

Bibliographic record

Venuenot available
Typepreprint
Languageen
FieldEnvironmental Science
TopicSustainable Development and Environmental Policy
Canadian institutionsToronto Metropolitan University
Fundersnot available
KeywordsSustainabilityBalanced scorecardSustainability reportingBusinessAccountingCorporate sustainabilityPerformance indicatorSustainability organizationsEnvironmental resource managementProcess managementEconomicsMarketing

Abstract

fetched live from OpenAlex

The purpose of this thesis is to explore the use of sustainability indicators in Canadian corporate sustainability reports. The literature review highlights that few details are available on how indicators are currently used by corporations. To address this gap, this research focues on a content analysis of sustainability reports published by Canadian corporations in 2008. This thesis provides the first comprehensive review of indicators used in Canadian corporate sustainability reporting. Thematic categories of indicators, their use by industry sector and their associated targets are discussed. The use of existing sustainability indicators programs, such as composite indices, the GRI and Balanaced Scorecard, is also presented. The GRI indicators selected by Canadian corporations are also reviewed in detail. Finally, the way corporations report on the selection, development, and use of indicators int the management of sustainability issues is analysed.

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)0.032
metaresearch head score (Gemma)0.103
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: none
GenreCandidate signal: Empirical · Consensus signal: none
Teacher disagreement score0.085
Threshold uncertainty score0.618

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0320.103
Meta-epidemiology (narrow)0.0010.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0390.082
Science and technology studies0.0040.004
Scholarly communication0.0170.004
Open science0.0020.003
Research integrity0.0010.001
Insufficient payload (model declined to judge)0.0030.001

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 head0.022
GPT teacher head0.225
Teacher spread0.203 · 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 routes2
Has abstractyes

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