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Environmental Social Governance (ESG) is a widely used metric that measures the sustainability of a company practices. Currently, ESG is determined using self-reported corporate filings, which allows companies to portray themselves in an…

Social and Information Networks · Computer Science 2023-09-12 Aarav Patel , Peter Gloor

In this paper, we examine the materiality of ESG on country creditworthiness from a credit risk and fundamental analysis viewpoint. We first determine the ESG indicators that are most relevant when it comes to explaining the sovereign bond…

Pricing of Securities · Quantitative Finance 2021-10-25 Raphaël Semet , Thierry Roncalli , Lauren Stagnol

The widespread confusion among investors regarding Environmental, Social, and Governance (ESG) rankings assigned by rating agencies has underscored a critical issue in sustainable investing. To address this uncertainty, our research has…

Portfolio Management · Quantitative Finance 2025-09-23 Jiayue Zhang , Ken Seng Tan , Tony S. Wirjanto , Lysa Porth

Environmental, Social, and Governance (ESG) datasets are frequently plagued by significant data gaps, leading to inconsistencies in ESG ratings due to varying imputation methods. This paper explores the application of established machine…

Machine Learning · Computer Science 2024-07-30 Sergio Caprioli , Jacopo Foschi , Riccardo Crupi , Alessandro Sabatino

While environmental, social, and governance (ESG) trading activity has been a distinctive feature of financial markets, the debate if ESG scores can also convey information regarding a company's riskiness remains open. Regulatory…

Risk Management · Quantitative Finance 2021-11-10 Karoline Bax , Özge Sahin , Claudia Czado , Sandra Paterlini

We systematically investigate the links between price returns and Environment, Social and Governance (ESG) scores in the European equity market. Using interpretable machine learning, we examine whether ESG scores can explain the part of…

Portfolio Management · Quantitative Finance 2023-04-10 Jérémi Assael , Laurent Carlier , Damien Challet

Pursuing sustainable development has become a global imperative, underscored adopting of the 2030 Agenda for Sustainable Development and its 17 Sustainable Development Goals (SDG). At the heart of this agenda lies the recognition of social…

General Economics · Economics 2024-04-12 Alessandro Annarelli , Tiziana Catarci , Laura Palagi

Environmental, social, and governance (ESG) reports are globally recognized as a keystone in sustainable enterprise development. However, current literature has not concluded the development of topics and trends in ESG contexts in the…

Computational Engineering, Finance, and Science · Computer Science 2025-10-28 Ziyuan Xia , Anchen Sun , Xiaodong Cai , Saixing Zeng

Environmental, Social, and Governance (ESG) data provides non-financial insights into corporations. In this study, we aim to identify relevant ESG raw variables to assess financial risk, measured by logarithmic volatility of return. We…

Risk Management · Quantitative Finance 2026-05-05 Zhi Chen , Zachary Feinstein , Ionut Florescu

Environmental, Social, and Governance (ESG) reports are central to investment decision-making, yet their length, heterogeneous content, and lack of standardized structure make manual analysis costly and inconsistent. We present ESGLens, a…

Computation and Language · Computer Science 2026-04-23 Tsung-Yu Yang , Meng-Chi Chen

This paper introduces and defines a novel concept in sustainable investing, termed crosswashing, and explore its impact on ESG (Environmental, Social, and Governance) ratings through quantitative analysis using a Multi-Criteria Decision…

General Economics · Economics 2024-09-13 Bertrand Kian Hassani , Yacoub Bahini

With the ever-growing urgency of sustainability in the economy and society, and the massive stream of information that comes with it, consumers need reliable access to that information. To address this need, companies began publishing so…

Computation and Language · Computer Science 2026-04-01 Benjamin Josef Schüßler , Jakob Prange

Environmental, Social, and Governance (ESG) are non-financial factors that are garnering attention from investors as they increasingly look to apply these as part of their analysis to identify material risks and growth opportunities. Some…

Computation and Language · Computer Science 2022-04-01 Srishti Mehra , Robert Louka , Yixun Zhang

Context: Sustainable corporate behavior is increasingly valued by society and impacts corporate reputation and customer trust. Hence, companies regularly publish sustainability reports to shed light on their impact on environmental, social,…

Information Retrieval · Computer Science 2024-02-29 Jannik Fischbach , Max Adam , Victor Dzhagatspanyan , Daniel Mendez , Julian Frattini , Oleksandr Kosenkov , Parisa Elahidoost

Our main contribution is that we are using AI to discern the key drivers of variation of ESG mentions in the corporate filings. With AI, we are able to separate "dimensions" along which the corporate management presents their ESG policies…

General Economics · Economics 2022-12-02 Irene Aldridge , Payton Martin

We present ESG-FTSE, the first corpus comprised of news articles with Environmental, Social and Governance (ESG) relevance annotations. In recent years, investors and regulators have pushed ESG investing to the mainstream due to the urgency…

Artificial Intelligence · Computer Science 2024-05-31 Mariya Pavlova , Bernard Casey , Miaosen Wang

Continued interest in sustainable investing calls for an axiomatic approach to measures of risk and reward that focus not only on financial returns, but also on measures of environmental and social sustainability, i.e. environmental,…

Mathematical Finance · Quantitative Finance 2026-02-19 Gabriele Torri , Rosella Giacometti , Darinka Dentcheva , Svetlozar T. Rachev , W. Brent Lindquist

We investigate the response of shareholders to Environmental, Social, and Governance-related reputational risk (ESG-risk), focusing exclusively on the impact of social media. Using a dataset of 114 million tweets about firms listed on the…

General Economics · Economics 2023-07-24 Maxime L. D. Nicolas , Adrien Desroziers , Fabio Caccioli , Tomaso Aste

In a world increasingly dominated by AI applications, an understudied aspect is the carbon and social footprint of these power-hungry algorithms that require copious computation and a trove of data for training and prediction. While…

Computers and Society · Computer Science 2020-07-21 Abhishek Gupta , Camylle Lanteigne , Sara Kingsley

In this work we propose a framework to construct Market-Implied Sustainability (MIS) scores for individual firms by exploiting fund-level sustainability classifications and granular portfolio holdings. The central idea is that the relative…

Portfolio Management · Quantitative Finance 2026-03-17 Rosella Giacometti , Gabriele Torri , Marco Bonomelli , Davide Lauria
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