Coming Clean: The Impact of Firm Internationalization on Environmental Information Disclosure in the Construction Industry
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.
Bibliographic record
Abstract
Environmental information disclosure (EID) as an essential component of corporate social responsibility (CSR) has become a business imperative worldwide. Despite the growing interest in CSR activities of construction companies on an international scale, little is known about the extent to which firms’ EID practices are influenced by their internationalization. This study thus fills the gap using a sample of 1,571 observations from 250 public construction companies headquartered in 36 countries. The level of internationalization is measured as the ratio of foreign sales to total sales. The empirical results suggest that the level of internationalization has a significant and positive impact on the quality of EID—the extent to which a firm’s disclosed information represents its overall environmental performance. The findings remain robust after conducting a batch of robustness checks and addressing potential endogenous concerns. Additionally, the results demonstrate that the positive effect of internationalization on the quality of EID is more pronounced for firms that are (1) more exposed to adverse CSR events, (2) headquartered in countries with less stringent environmental policies, and (3) headquartered in countries with fewer ties to global information trends. Collectively, this study sheds light on the implications of internationalization for environmental disclosure and transparency.
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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 | 0.001 | 0.000 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.000 | 0.000 |
| Scholarly communication | 0.000 | 0.001 |
| 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 it