The faithful presentation of corporations’ CSR standalone reports – a Canadian study
Bibliographic record
Abstract
L'objectif de cette étude est d'examiner si la fidélité des informations présentées dans les rapports de responsabilité sociale d'entreprise (RSE) en conformité avec les lignes directrices de la Global Reporting Initiative (GRI) diffère de celle des informations présentées dans des rapports qui ne sont pas conformes, mais qui mentionnent les lignes directrices de la GRI, ainsi que de celle des informations présentées dans des rapports qui ne s’y réfèrent aucunement. Nos résultats montrent que les rapports de RSE en conformité avec la GRI fournissent des informations plus neutres et complètes que ceux ne se référant pas aux lignes directrices de la GRI. En outre, les entreprises publiant des rapports RSE qui mentionnent les lignes directrices de la GRI sans s’y conformer semblent le faire pour accroitre leur légitimité.
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How this classification was reachedexpand
Full frame distilled prediction
Teacher imitationNot 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.
Codex and Gemma teacher scores by category
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.027 | 0.016 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.000 | 0.003 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.002 | 0.002 |
| Open science | 0.000 | 0.000 |
| Research integrity | 0.000 | 0.000 |
| Insufficient payload (model declined to judge) | 0.000 | 0.000 |
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.
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 teacher head, 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".