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Determining the sustainability impact of companies is a highly complex subject which has garnered more and more attention over the past few years. Today, investors largely rely on sustainability-ratings from established rating-providers in…

Information Retrieval · Computer Science 2024-12-20 Fabian Billert , Stefan Conrad

Environmental, Social, and Governance (ESG) reports have become central to how companies communicate climate risk, social impact, and governance practices, yet they are still published primarily as long, heterogeneous PDF documents. This…

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

Environmental, social and governance (ESG) engagement of companies moved into the focus of public attention over recent years. With the requirements of compulsory reporting being implemented and investors incorporating sustainability in…

General Finance · Quantitative Finance 2022-12-23 Tanja Aue , Adam Jatowt , Michael Färber

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

In the evolving field of corporate sustainability, analyzing unstructured Environmental, Social, and Governance (ESG) reports is a complex challenge due to their varied formats and intricate content. This study introduces an innovative…

Computation and Language · Computer Science 2024-01-09 Jiahui Peng , Jing Gao , Xin Tong , Jing Guo , Hang Yang , Jianchuan Qi , Ruiqiao Li , Nan Li , Ming Xu

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

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

This paper presents our participation in the FinNLP-2023 shared task on multi-lingual environmental, social, and corporate governance issue identification (ML-ESG). The task's objective is to classify news articles based on the 35 ESG key…

Computation and Language · Computer Science 2023-06-14 Hanwool Lee , Jonghyun Choi , Sohyeon Kwon , Sungbum Jung

Over the last decade, several regulatory bodies have started requiring the disclosure of non-financial information from publicly listed companies, in light of the investors' increasing attention to Environmental, Social, and Governance…

Computation and Language · Computer Science 2024-01-17 Marco Bronzini , Carlo Nicolini , Bruno Lepri , Andrea Passerini , Jacopo Staiano

Evaluating corporate sustainability performance is essential to drive sustainable business practices, amid the need for a more sustainable economy. However, this is hindered by the complexity and volume of corporate sustainability data…

Computation and Language · Computer Science 2025-09-30 Keane Ong , Rui Mao , Deeksha Varshney , Frank Xing , Ranjan Satapathy , Johan Sulaeman , Erik Cambria , Gianmarco Mengaldo

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

The integration of Environmental, Social, and Governance (ESG) factors into corporate decision-making is a fundamental aspect of sustainable finance. However, ensuring that business practices align with evolving regulatory frameworks…

Artificial Intelligence · Computer Science 2025-12-17 Mattia Birti , Andrea Maurino , Francesco Osborne

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

The growing importance of environmental, social, and governance data in regulatory and investment contexts has increased the need for accurate, interpretable, and internationally aligned representations of non-financial risks, particularly…

Computation and Language · Computer Science 2025-09-16 Tsuyoshi Iwata , Guillaume Comte , Melissa Flores , Ryoma Kondo , Ryohei Hisano

We present ESGBench, a benchmark dataset and evaluation framework designed to assess explainable ESG question answering systems using corporate sustainability reports. The benchmark consists of domain-grounded questions across multiple ESG…

Computation and Language · Computer Science 2025-11-21 Sherine George , Nithish Saji

Environmental, social, and governance (ESG) criteria are essential for evaluating corporate sustainability and ethical performance. However, professional ESG analysis is hindered by data fragmentation across unstructured sources, and…

Artificial Intelligence · Computer Science 2026-01-15 Yilei Zhao , Wentao Zhang , Lei Xiao , Yandan Zheng , Mengpu Liu , Wei Yang Bryan Lim

Sustainability reports are key for evaluating companies' environmental, social and governance, ESG performance, but their content is increasingly obscured by greenwashing - sustainability claims that are misleading, exaggerated, and…

Computation and Language · Computer Science 2025-06-06 Keane Ong , Rui Mao , Deeksha Varshney , Erik Cambria , Gianmarco Mengaldo

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

Environmental, Social, and Governance (ESG) has been used as a metric to measure the negative impacts and enhance positive outcomes of companies in areas such as the environment, society, and governance. Recently, investors have…

Computation and Language · Computer Science 2023-09-06 Elvys Linhares Pontes , Mohamed Benjannet , Lam Kim Ming
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