Bibliographic record
Abstract
Globalization and privatization paradigms has emerged corporate social responsibility as one of the significant measure.As per the Hindu Philosophy, Environment is to be valued and protected like parents.Therefore, Environmental reporting has become an ingredient for sustainable development.Environment protection and accounting has become one of the most crucial areas to be focused on for achievement of Corporate Social Responsibility.In Today's era sustainability in global market is witnessed by meeting the needs of consumers by providing health and safety standards.Every corporate is required to disclose the information regarding their contribution towards environment.This paper gives a conceptual framework of foundation of environmental accounting from CSR concept.The aim of study is to examine the extent of corporate environmental disclosures by the listed companies.The study also focuses on analyzing the impact of profitability on environmental disclosure.Content analysis and regression tools are used for conducting the research.EAR is not found to be satisfactory as most of the companies are making the qualitative disclosure instead of quantitative disclosures in their annual reports.Therefore, in order to improve the EAR practices in the companies, the proper authority need to implement the environmental standards and guidelines.
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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 | 0.001 | 0.001 |
| Meta-epidemiology (narrow) | 0.001 | 0.000 |
| Meta-epidemiology (broad) | 0.001 | 0.000 |
| Bibliometrics | 0.002 | 0.002 |
| Science and technology studies | 0.001 | 0.001 |
| Scholarly communication | 0.004 | 0.004 |
| Open science | 0.001 | 0.003 |
| Research integrity | 0.003 | 0.001 |
| Insufficient payload (model declined to judge) | 0.963 | 0.964 |
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; the direct Gemma label and the distilled Codex classifier agree on what is shown here.
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".