Bibliographic record
Abstract
This chapter examines the early adoption of IFRS S1 and S2 within a non-mandatory regulatory environment, using a qualitative case study of Air Canada. Guided by neo-institutional theory, it investigates how institutional dynamics influence the voluntary implementation of sustainability disclosure standards. The chapter draws on insights from a semi-structured interview with Air Canada's Director of Corporate Sustainability Reporting, offering a detailed view of the internal motivations, operational challenges, and strategic considerations that underpin early engagement with the ISSB framework. The findings show that IFRS S2 is more readily integrated due to its alignment with existing climate disclosure practices, whereas IFRS S1 presents interpretive and practical difficulties. In the absence of regulatory obligation, the decision to adopt is shaped by investor expectations, peer influence, and professional norms. This study contributes to the literature by offering grounded evidence on how organizations internalize and operationalize ESG standards in a voluntary setting.
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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 | 0.015 | 0.023 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.001 |
| Science and technology studies | 0.007 | 0.007 |
| Scholarly communication | 0.007 | 0.003 |
| Open science | 0.002 | 0.005 |
| Research integrity | 0.002 | 0.003 |
| Insufficient payload (model declined to judge) | 0.004 | 0.001 |
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 source (direct Gemma or distilled Codex), 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".