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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

In this paper, we describe the different approaches explored by the Jetsons team for the Multi-Lingual ESG Impact Duration Inference (ML-ESG-3) shared task. The shared task focuses on predicting the duration and type of the ESG impact of a…

Computation and Language · Computer Science 2024-04-02 Parag Pravin Dakle , Alolika Gon , Sihan Zha , Liang Wang , SaiKrishna Rallabandi , Preethi Raghavan

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

This paper summarizes the joint participation of the Trading Central Labs and the L3i laboratory of the University of La Rochelle on both sub-tasks of the Shared Task FinSim-4 evaluation campaign. The first sub-task aims to enrich the…

Computation and Language · Computer Science 2022-07-05 Elvys Linhares Pontes , Mohamed Benjannet , Jose G. Moreno , Antoine Doucet

Despite recent advances in deep learning-based language modelling, many natural language processing (NLP) tasks in the financial domain remain challenging due to the paucity of appropriately labelled data. Other issues that can limit task…

Computation and Language · Computer Science 2020-10-19 Tim Nugent , Nicole Stelea , Jochen L. Leidner

This research investigates the classification of Environmental, Social, and Governance (ESG) information within textual disclosures. The aim is to develop and evaluate binary classification models capable of accurately identifying and…

Computation and Language · Computer Science 2024-10-02 Tin Yuet Chung , Majid Latifi

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

This paper explores an innovative approach to Environmental, Social, and Governance (ESG) scoring by integrating Natural Language Processing (NLP) techniques with Item Response Theory (IRT), specifically the Rasch model. The study utilizes…

Artificial Intelligence · Computer Science 2024-07-31 César Pedrosa Soares

This study investigates the effectiveness of Large Language Models (LLMs) in interpreting existing literature through a systematic review of the relationship between Environmental, Social, and Governance (ESG) factors and financial…

Computation and Language · Computer Science 2024-10-29 Aaditya Shah , Shridhar Mehendale , Siddha Kanthi

In the evolving landscape of Environmental, Social, and Corporate Governance (ESG) impact assessment, the ML-ESG-2 shared task proposes identifying ESG impact types. To address this challenge, we present a comprehensive system leveraging…

Computation and Language · Computer Science 2024-02-19 Hariram Veeramani , Surendrabikram Thapa , Usman Naseem

Environmental, social, and governance (ESG) factors are widely adopted as higher investment return indicators. Accordingly, ongoing efforts are being made to automate ESG evaluation with language models to extract signals from massive web…

Computation and Language · Computer Science 2024-03-25 Hyo Jeong Yun , Chanyoung Kim , Moonjeong Hahm , Kyuri Kim , Guijin Son

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) 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

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

Global sustainable fund universe encompasses open-end funds and exchange-traded funds (ETF) that, by prospectus or other regulatory filings, claim to focus on Environment, Social and Governance (ESG). Challengingly, the claims can only be…

Computation and Language · Computer Science 2024-07-10 Mayank Singh , Nazia Nafis , Abhijeet Kumar , Mridul Mishra

We introduce ESGenius, a comprehensive benchmark for evaluating and enhancing the proficiency of Large Language Models (LLMs) in Environmental, Social, and Governance (ESG) and sustainability-focused question answering. ESGenius comprises…

Computation and Language · Computer Science 2026-03-09 Chaoyue He , Xin Zhou , Yi Wu , Xinjia Yu , Yan Zhang , Lei Zhang , Di Wang , Shengfei Lyu , Hong Xu , Xiaoqiao Wang , Wei Liu , Chunyan Miao

Environmental, Social, and Governance (ESG) considerations play a central role in contemporary financial decision-making. In parallel, Large Language Model (LLM) applications in this domain have primarily emphasized well-defined…

Computational Engineering, Finance, and Science · Computer Science 2026-05-01 Gabriel Assis , Ayrton Surica , Pedro Kroll , Gabriela Aires , Darian Rabbani , Edson Bollis , Lucas Pellicer , Aline Paes

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

Environmental, Social, and Governance (ESG) considerations are increasingly integral to assessing corporate performance, reputation, and long-term sustainability. Yet, reliable ESG ratings remain limited for smaller companies and emerging…

Computation and Language · Computer Science 2026-04-09 Paula Dodig , Boshko Koloski , Katarina Sitar Šuštar , Senja Pollak , Matthew Purver

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
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