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Article History

Received: 30 October 2024

Accepted: 29 May 2025

First Online: 10 June 2025

Declarations

:

: This study was conducted in accordance with ethical standards. As this research primarily involves text mining and machine learning techniques to analyze publicly available corporate environmental disclosures, it does not require ethical approval from a formal ethics committee. No human participants were involved in this study.

: The authors hereby affirm their consent to the publication of this manuscript in the journal. Furthermore, they confirm that all relevant data, methodologies, and results have been fully disclosed and presented in the manuscript.

: The authors declare no competing interests.