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Record W4288707163 · doi:10.2308/jeta-2022-014

Industry 4.0-Enabled Environment, Social, and Governance Reporting: A Case from a Chinese Energy Company

2022· article· en· W4288707163 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

affAt least one author lists a Canadian institution in the pinned OpenAlex snapshot.

Bibliographic record

VenueJournal of Emerging Technologies in Accounting · 2022
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicSustainable Supply Chain Management
Canadian institutionsPricewaterhouseCoopers (Canada)
Fundersnot available
KeywordsBusinessCorporate governanceSustainabilitySustainability reportingObjectivity (philosophy)Reliability (semiconductor)AccountingEnvironmental governanceGlobal environmental analysisCorporate social responsibilityEnvironmental economicsEnvironmental resource managementPublic relationsFinanceMarketingEconomics

Abstract

fetched live from OpenAlex

ABSTRACT Accelerating climate change, deforestation, and pollution have turned a global spotlight on corporate sustainability. Many countries have issued standards on Environment, Social, and Governance (ESG) reporting, especially from heavily polluting companies. ESG disclosure has become a main channel for investors, the public, and other external stakeholders to understand companies’ impact on the environment. However, the current methods of collecting and processing environmental information are insufficient and infrequent, impairing stakeholders’ decision-making. Moreover, the complexity and diversity of environmental measures can inhibit information reliability, accuracy, and objectivity. We propose the use of Industry 4.0 technologies to improve existing ESG reporting processes and demonstrate a novel environmental reporting system that could allow a Chinese energy company to collect and report environmental information in real time, enhancing the completeness, reliability, and efficiency of their environmental disclosure.

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.

Full frame distilled prediction

Teacher imitation

Not 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.

metaresearch head score (Codex)0.002
metaresearch head score (Gemma)0.002
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.811
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0020.002
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0010.001
Science and technology studies0.0010.000
Scholarly communication0.0000.001
Open science0.0010.003
Research integrity0.0000.002
Insufficient payload (model declined to judge)0.0000.000

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 head0.017
GPT teacher head0.247
Teacher spread0.230 · 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