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Record W4407516774 · doi:10.1108/aaaj-03-2024-6935

Indigenous peoples, environmental accountability and the semantic meaning of resource extraction firm disclosures

2025· article· en· W4407516774 on OpenAlexaboutno aff
Minqi Liu, Kieran Taylor-Neu, Gregory D. Saxton, Dean Neu, Abu Shiraz Rahaman, Jeff Everett

Bibliographic record

VenueAccounting Auditing & Accountability Journal · 2025
Typearticle
Languageen
FieldEngineering
TopicMining and Resource Management
Canadian institutionsnot available
Fundersnot available
KeywordsIndigenousAccountabilityMeaning (existential)AccountingResource (disambiguation)BusinessPolitical scienceSociologyEnvironmental resource managementEconomicsEcologyEpistemologyLawComputer sciencePhilosophyBiology

Abstract

fetched live from OpenAlex

Purpose The study aims to explore how Indigenous peoples and their concerns become “entextualized” within the environmental disclosures of resource extraction firms. Design/methodology/approach A mixed-methods content analysis of 11,850 annual information forms filed by resource extraction firms with Canadian security regulators between 1997 and 2023 is conducted. FinBERT transformer encodings, agglomerative hierarchical clustering and computer-assisted techniques are combined with inductive analyses. Findings The findings show that, although Indigenous peoples and their concerns have become a more important element in environmental disclosures, dominant semantic meanings tend to view Indigenous people as impediments. At the same time, the entextualizations of Indigenous peoples and their concerns sometimes escape these dominant frames. Big firms appear to be no more likely to exhibit leadership or substantively take Indigenous peoples and their concerns into account than smaller firms. Originality/value The study offers a longitudinal perspective on how the environment and Indigenous peoples are portrayed in corporate disclosures. The study emphasizes the need to view environmental accountability as inextricably intertwined with accountability to Indigenous peoples and also illustrates the importance of identifying the semantic meanings that are being communicated. We propose that analyzing how and why specific semantic meanings about Indigenous peoples and their concerns become entextualized provides activists and policy-makers with a starting point for improved disclosure practices and, hopefully, better resource extraction 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 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 categoriesMeta-epidemiology (narrow)
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: Observational
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.082
Threshold uncertainty score1.000

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0050.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.000
Science and technology studies0.0010.001
Scholarly communication0.0000.000
Open science0.0010.000
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 head0.006
GPT teacher head0.220
Teacher spread0.214 · 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.

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

Citations4
Published2025
Admission routes1
Has abstractyes

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