Financial, Environmental and Social Sustainability Reporting: The Case for Integrated Accounting
Bibliographic record
Abstract
Strategies in Accounting and Management Financial, Environmental and Social Sustainability Reporting: The Case for Integrated Accounting Farid Bensebaa1* and Jose Etcheverry2 1Team Leader, Energy, Mining and Environment (EME), National Research Council of Canada, 1200 Montreal Road, Ottawa, Ontario, K1A 0R6, Canada 2Director, International Renewable Energy Academy, York University, 169 Enterprise Boulevard, Markham, Ontario L6G 0E7, Canada *Corresponding author:Farid Bensebaa, Team Leader, Energy, Mining and Environment (EME), National Research Council of Canada, 1200 Montreal Road, Ottawa, Ontario, K1A 0R6, Canada Submission:January 18, 2024;Published: January 29, 2024 DOI: 10.31031/SIAM.2024.04.000588 ISSN:2770-6648Volume4 Issue3
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot 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.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.143 | 0.168 |
| Meta-epidemiology (narrow) | 0.001 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.001 |
| Bibliometrics | 0.008 | 0.008 |
| Science and technology studies | 0.007 | 0.029 |
| Scholarly communication | 0.039 | 0.043 |
| Open science | 0.005 | 0.021 |
| Research integrity | 0.013 | 0.013 |
| Insufficient payload (model declined to judge) | 0.004 | 0.001 |
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.
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 source (direct Gemma or distilled Codex), 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".