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Record W4412927838 · doi:10.1007/s11846-025-00922-w

Social sustainability and financial performance of multilatinas: the moderating role of board independence and the sustainability committee

2025· article· en· W4412927838 on OpenAlex

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.

fundA Canadian funder is recorded on the work.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueReview of Managerial Science · 2025
Typearticle
Languageen
FieldBusiness, Management and Accounting
TopicCorporate Social Responsibility Reporting
Canadian institutionsnot available
FundersEuropean Regional Development FundUniversidad de GranadaEuropean CommissionInnovation, Science and Economic Development Canada
KeywordsSustainabilityIndependence (probability theory)Social sustainabilityBusinessAccountingStatistics

Abstract

fetched live from OpenAlex

Abstract Increasing demands are being placed on organisations to promote the economic, social and environmental welfare of the societies within which they operate. The social dimension of sustainability is an issue of current research interest, especially with respect to firms in emerging markets. In contributing to the welfare and progress of the societies in which they operate, these firms may also enhance the motivation and participation of their human resources. In this study, the generalised method of moments is applied to data from 115 multilatinas in Mexico and South America, for the period 2015–2022, to consider whether a firm’s adoption of internal and external social sustainability practices improves financial performance. In addition, we examine whether board independence and sustainability committees play a significant moderating role in equipping multilatinas to adopt social sustainability practices that enhance financial performance.

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.

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)0.011
metaresearch head score (Gemma)0.016
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesMetaresearch, Science and technology studies
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Observational · Consensus signal: none
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.596
Threshold uncertainty score0.999

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0110.016
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0010.000
Bibliometrics0.0000.001
Science and technology studies0.0010.003
Scholarly communication0.0000.001
Open science0.0010.001
Research integrity0.0000.000
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 head0.009
GPT teacher head0.275
Teacher spread0.267 · 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