A Research Framework for Measuring Multiple Bottom Lines
Bibliographic record
Abstract
This paper presents a proposed framework for measuring multiple bottom lines (MBLs). Corporate Social Responsibility (CSR) advocates argued that to truly measure a company’s achievements, the full impact of their efforts on society and the environment also needed to be computed. It was argued that each area of measurement: financial, social and environmental, is equally as important and should have its own bottom-line calculation to assess the firm’s progress in each area during the evaluation period. While extensive research and study has occurred on the concept of MBL, theories on how to report and measure MBLs is still evolutionary and inconclusive. To bridge the gap in the literature and research, this study has developed a proposed research framework for measuring MBLs.
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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 | 0.032 | 0.050 |
| Meta-epidemiology (narrow) | 0.002 | 0.001 |
| Meta-epidemiology (broad) | 0.001 | 0.002 |
| Bibliometrics | 0.012 | 0.007 |
| Science and technology studies | 0.004 | 0.008 |
| Scholarly communication | 0.009 | 0.012 |
| Open science | 0.004 | 0.006 |
| Research integrity | 0.003 | 0.003 |
| Insufficient payload (model declined to judge) | 0.005 | 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".