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Purpose: This research explores the impact of Environmental, Social, and Governance (ESG) practices on employee performance and well-being in private higher education institutions in Bandung, West Java. It seeks to provide insights into how…

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

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

Over the past years, topics ranging from climate change to human rights have seen increasing importance for investment decisions. Hence, investors (asset managers and asset owners) who wanted to incorporate these issues started to assess…

Artificial Intelligence · Computer Science 2021-09-22 Tim Krappel , Alex Bogun , Damian Borth

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

ESGReveal is an innovative method proposed for efficiently extracting and analyzing Environmental, Social, and Governance (ESG) data from corporate reports, catering to the critical need for reliable ESG information retrieval. This approach…

Computation and Language · Computer Science 2024-01-01 Yi Zou , Mengying Shi , Zhongjie Chen , Zhu Deng , ZongXiong Lei , Zihan Zeng , Shiming Yang , HongXiang Tong , Lei Xiao , Wenwen Zhou

Environment, Social, and Governance (ESG) KPIs assess an organization's performance on issues such as climate change, greenhouse gas emissions, water consumption, waste management, human rights, diversity, and policies. ESG reports convey…

Computation and Language · Computer Science 2024-10-01 Lokesh Mishra , Sohayl Dhibi , Yusik Kim , Cesar Berrospi Ramis , Shubham Gupta , Michele Dolfi , Peter Staar

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

Economic Complexity (EC) methods have gained increasing popularity across fields and disciplines. In particular, the EC toolbox has proved particularly promising in the study of complex and interrelated phenomena, such as the transition…

General Economics · Economics 2024-03-12 Bernardo Caldarola , Dario Mazzilli , Lorenzo Napolitano , Aurelio Patelli , Angelica Sbardella

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

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

As the global economic environment becomes increasingly unstable, enhancing financial flexibility to cope with risks has become the consensus of many companies. At the same time, environmental, social, and governance (ESG) performance may…

General Economics · Economics 2025-02-21 Yan Li

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

The analysis of determinants of a company's financial performance has aroused significant attention, particularly, the environmental, social, and governance (ESG) has been the research focus in recent years. In addition to increasing…

General Economics · Economics 2024-09-04 Yuechen Wu

Climate change is a far-reaching, global phenomenon that will impact many aspects of our society, including the global stock market \cite{dietz2016climate}. In recent years, companies have increasingly been aiming to both mitigate their…

Computation and Language · Computer Science 2020-11-18 Alexandra Luccioni , Emily Baylor , Nicolas Duchene

I identify a new signaling channel in ESG research by empirically examining whether environmental, social, and governance (ESG) investing remains valuable as large institutional investors increasingly shift toward artificial intelligence…

General Finance · Quantitative Finance 2025-10-21 Qionghua Chu

Environmental, Social and Governance (ESG) rating is a way for investors to prioritise investments in companies with good corporate behaviour. However, ESG ratings are vulnerable to greenwashing in a number of ways. In this paper we study…

Social and Information Networks · Computer Science 2026-03-20 Rudy Arthur , Guillherme Machado

Environmental, Social, and Governance (ESG) scores measure companies' performance concerning sustainability and societal impact and are organized on three pillars: Environmental (E), Social (S), and Governance (G). These complementary…

Risk Management · Quantitative Finance 2022-06-14 Özge Sahin , Karoline Bax , Claudia Czado , Sandra Paterlini

We designed a machine learning algorithm that identifies patterns between ESG profiles and financial performances for companies in a large investment universe. The algorithm consists of regularly updated sets of rules that map regions into…

General Finance · Quantitative Finance 2020-04-07 Carmine de Franco , Christophe Geissler , Vincent Margot , Bruno Monnier

Organizations increasingly use Large Language Models (LLMs) to improve supply chain processes and reduce environmental impacts. However, LLMs have been shown to reproduce biases regarding the prioritization of sustainable business…

Computers and Society · Computer Science 2025-11-04 Greta Ontrup , Annika Bush , Markus Pauly , Meltem Aksoy