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Record W4407193808 · doi:10.1111/1911-3846.13014

Civil society as a quasi‐regulator: Coordination in financial regulation on climate change

2025· article· en· W4407193808 on OpenAlexvenueno aff
Robert Charnock

Bibliographic record

VenueContemporary Accounting Research · 2025
Typearticle
Languageen
FieldEconomics, Econometrics and Finance
TopicSustainable Finance and Green Bonds
Canadian institutionsnot available
Fundersnot available
KeywordsRegulatorPolitical scienceFinancial regulationEconomicsFinancial systemChemistry

Abstract

fetched live from OpenAlex

Abstract As early as 2015, financial regulators were developing disclosure frameworks aimed at enabling capital markets to price climate risks. Yet the literature on sustainability disclosure offers little insight into how regulatory agendas change, instead focusing on how nongovernmental organizations drive voluntary disclosure. To address this deficiency, this paper charts how financial regulators came to embrace climate risk, analyzing how an array of non‐state initiatives became coordinated in highlighting climate‐related impairment risks. This coordination is conceptualized via scholarship on decentered regulation, allowing a first, theoretical, contribution by constructing and demonstrating one analytical approach to studying substantive change on sustainability. This paper draws on a 25‐month participant observation of a United Nations standard‐setting project, supported by semi‐structured interviews. This allows a second, empirical, contribution by mapping how an accounting device, the so‐called “carbon budget” (the maximum amount of cumulative greenhouse gas emissions that limits the probability of exceeding 2°C of warming to 20%), coordinated this array of non‐state action toward resolving a core trade‐off: if we burn our current fossil fuel reserves, we will exceed our warming targets. The paper then shows how these coordinated efforts pressured regulatory authorities to intervene on how finance affects and is affected by climate change.

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 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)0.005
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation 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: Empirical
Teacher disagreement score0.421
Threshold uncertainty score0.967

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0010.002
Science and technology studies0.0000.000
Scholarly communication0.0000.001
Open science0.0000.000
Research integrity0.0000.001
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 head0.080
GPT teacher head0.324
Teacher spread0.244 · 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 teacher head, 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

Citations1
Published2025
Admission routes1
Has abstractyes

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