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Record W4248288842 · doi:10.32920/ryerson.14663397

Localization or standardization? A comparative analysis of multinational agrochemical corporations’ environmental disclosure practices in India

2021· preprint· en· W4248288842 on OpenAlexaff
Nicole Wilson

Bibliographic record

Venuenot available
Typepreprint
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsToronto Metropolitan University
Fundersnot available
KeywordsMultinational corporationSubsidiaryAgrochemicalAccountingBusinessDiversity (politics)Parent companyEnvironmental reportingQuality (philosophy)StandardizationFinancePolitical scienceAgricultureLawEcology

Abstract

fetched live from OpenAlex

This thesis research seeks to provide insight into the corporate environmental disclosure practices of multinational agrochemical parent corporations, their public subsidiaries in India and domestic Indian agrochemical corporations. The study analyzes whether environmental disclosure practices are more strongly influenced by country-of-operation or country-of-origin. These analyses use a recently developed content analysis instrument named consolidated narrative interrogation (CONI), which is capable of measuring the diversity, quantity and quality of environmental disclosures. Results indicate that the quantity, quality and diversity of Indian agrochemical subsidiaries’ corporate environmental disclosures are more similar to domestic Indian companies than their parent companies. These results may be explained by the institutional theory. The results of this study are of significance because they provide evidence that multinational corporations may not transfer their environmental disclosure practices to host countries. Instead, environmental disclosure practices of subsidiaries are localized to their host country and are not standardized with parent company practices.

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)0.003
metaresearch head score (Gemma)0.012
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 score0.010
Threshold uncertainty score0.020

Distilled classifier scores by category (both heads)

CategoryCodexGemma
Metaresearch0.0030.012
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0020.004
Science and technology studies0.0010.002
Scholarly communication0.0020.002
Open science0.0000.002
Research integrity0.0000.000
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 head0.055
GPT teacher head0.333
Teacher spread0.278 · 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

Citations2
Published2021
Admission routes1
Has abstractyes

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