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Article History

Received: 27 May 2025

Accepted: 13 November 2025

First Online: 28 January 2026

Change Date: 6 April 2026

Change Type: Update

Change Details: In the version of this article initially published, in the fourth paragraph of the Discussion, a reference was missing (Patt & Rajamani,

Change Details: https://doi.org/10.1017/9781009157926.016

Change Details: (2023), while in the first and second paragraphs of the Methods “Data” section, a reference to the FIGARO dataset was missing. The references are now included in the HTML and PDF versions of the article.

Competing interests

: La Société Nouvelle is a non-profit initiative that develops open-source and open-data resources to support the implementation of systematic non-financial information systems. The authors declare no competing financial interests.