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The growing business complexity has caused many risks (e.g. operational, financial, reputational, cybersecurity, regulatory and compliance) that threaten companies' sustainability and have received attention from regulators, investors, and businesses. The authors present a model for assessing and reporting corporate risk by examining the indicators underlying corporate risk reporting.

A thorough review of the literature and semi-structured interviews with experts were conducted and the fuzzy Delphi technique was used to obtain consensus and screening of risks. The relationships between these risk indicators were recognized, weighted and prioritized by employing a hybrid Decision Making Trial and Evaluation Laboratory Model (DEMATEL) method integrated with Analytic Network Process (ANP) (DEMATEL-ANP [DANP]) approach. Finally, using the Iranian setting of corporate risk reporting, a model was developed to calculate the risk-reporting scores.

The results indicate that risk disclosure quality is more important than risk disclosures' textual properties and quantity. According to the experts, reporting the key risks that the company faces, management's approach to dealing with these risks and quantifying their impact are more important than the other indicators. The results also show that risk reporting in Iran lacks quantitative and specific information, and most risk disclosures are sticky.

The data have been prepared and analyzed according to the unique Iranian reporting environment, which should be considered when interpreting the results.

The results of this research can be used by the regulators of the Stock Exchange Organizations (SEO) to evaluate corporate risk reports and rank companies. Results are also relevant to investors and policymakers to identify companies with poor risk disclosure and to take necessary measures to improve their reporting practices.

This paper contributes to the social and governance literature by presenting the importance of risk reporting in corporate disclosures.

The unique Iranian setting of corporate risk reporting furthers the understanding of risk reporting and thus provides education, policy, practice and research implications for other emerging economies like Iran. Many prior studies focus mainly on the quality of risk disclosure, and other aspects of corporate risk disclosure presented in the study have remained largely overlooked. The corporate risk reporting attributes identified in the study are relevant to the rise of non-financial risks, the textual and qualitative nature of risk reporting and textual risk disclosures.

The main purpose is to construct the mapping relationship between garment flat and pattern. Particle swarm optimization–least-squares support vector machine (PSO-LSSVM), the data-driven model, is proposed for predicting the pattern design dimensions based on small sample sizes by digitizing the experience of the patternmakers.

For this purpose, the sleeve components were automatically localized and segmented from the garment flat by the Mask R-CNN. The sleeve flat measurements were extracted by the Douglas–Peucker algorithm. Then, the PSO algorithm was used to optimize the LSSVM parameters. PSO-LSSVM was trained by utilizing the experience of patternmakers.

The experimental results demonstrated that the PSO-LSSVM model can effectively improve the generation ability and prediction accuracy in pattern design dimensions, even with small sample sizes. The mean square error could reach 1.057 ± 0.06. The fluctuation range of absolute error was smaller than the others such as pure LSSVM, backpropagation and radial basis function prediction models.

By constructing the mapping relationship between sleeve flat and pattern, the problems of the garment flat objective recognition and pattern design dimensions accurate prediction were solved. Meanwhile, the proposed method overcomes the problem that the parameters are determined by PSO rather than empirically. This framework could be extended to other garment components.