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As Artificial Intelligence (AI) becomes integral to business operations, integrating Responsible AI (RAI) within Environmental, Social, and Governance (ESG) frameworks is essential for ethical and sustainable AI deployment. This study…

Computers and Society · Computer Science 2024-09-18 Harsha Perera , Sung Une Lee , Yue Liu , Boming Xia , Qinghua Lu , Liming Zhu , Jessica Cairns , Moana Nottage

This study presents a novel, AI-driven framework for assessing Environmental, Social, and Governance (ESG) performance in European small and medium-sized enterprises (SMEs). An initial phase established expert-validated ESG baseline scores…

Artificial Intelligence · Computer Science 2026-05-05 Viet Trinh , Tan Nguyen , Minh-Huyen Phan , Quan Luu

Understanding the relationship between emerging technology and research and development has long been of interest to companies, policy makers and researchers. In this paper new sources of data and tools are combined with a novel technique…

General Economics · Economics 2023-05-05 Xian Gong , Claire McFarland , Paul McCarthy , Colin Griffith , Marian-Andrei Rizoiu

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

As AI/ML models, including Large Language Models, continue to scale with massive datasets, so does their consumption of undeniably limited natural resources, and impact on society. In this collaboration between AI, Sustainability, HCI and…

Human-Computer Interaction · Computer Science 2023-12-20 Eva Thelisson , Grzegorz Mika , Quentin Schneiter , Kirtan Padh , Himanshu Verma

This paper examines how firm-level determinants of industrial emissions evolve over time as firms adapt to environmental regulation, economic conditions, and organisational constraints. Using a panel of 204 U.S. industrial facilities…

Econometrics · Economics 2026-05-25 George Kapetanios , Steven Ongena , Alexia Ventouri , Huiyan Xiao

Purpose: The new competitive environment characterized by innovation and constant change is forcing a new organizational behavior. This requires a digital transformation of SMEs based on collective performance determinants. SMEs have…

General Economics · Economics 2024-06-05 Jose M Gonzalez-Varona , Adolfo Lopez-Paredes , David Poza , Fernando Acebes

This study ventures into the dynamic realm of ecosystem orchestration for industrial firms, emphasizing its significance in maintaining competitive advantage in the digital era. The fragmented research on this important subject poses…

General Economics · Economics 2024-01-10 Lei Shen , Qingyue Shi , Vinit Parida , Marin Jovanovic

The assessment of corporate sustainability performance is extremely relevant in facilitating the transition to a green and low-carbon intensity economy. However, companies located in different areas may be subject to different…

Applications · Statistics 2026-04-30 Caterina Morelli , Simone Boccaletti , Paolo Maranzano , Philipp Otto

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

In an era defined by rapid data evolution, traditional Machine Learning (ML) models often struggle to adapt to dynamic environments. Evolving Machine Learning (EML) has emerged as a pivotal paradigm, enabling continuous learning and…

1. Many ecological decisions are slowed by the gap between collecting and analysing biodiversity data. Edge computing moves processing closer to the sensor, with edge artificial intelligence (AI) enabling on-device inference, reducing…

Computers and Society · Computer Science 2026-02-17 Aude Vuilliomenet , Kate E. Jones , Duncan Wilson

Environmental, Social, and Governance (ESG) principles are reshaping the foundations of global financial governance, transforming capital allocation architectures, regulatory frameworks, and systemic risk coordination mechanisms. However,…

Artificial Intelligence · Computer Science 2026-03-31 Yan Chen , Yu Zou , Jialei Zeng , Haoran You , Xiaorui Zhou , Aixi Zhong

This chapter explores the convergence of two major developments: the rise of environmental, social, and governance (ESG) investing and the exponential growth of artificial intelligence (AI) technology. The increased demand for diverse ESG…

Artificial Intelligence · Computer Science 2025-05-20 Georgios Pavlidis

This paper addresses gender-related aspects of innovation processes in Small and Medium Enterprises (SMEs). Classical analytical and statistical approaches often struggle with the high complexity and insufficient data typical of…

General Economics · Economics 2025-04-14 Nina Bočková , Barbora Volná , Mirko Dohnal

Table of contents (ToC) extraction centres on structuring documents in a hierarchical manner. In this paper, we propose a new dataset, ESGDoc, comprising 1,093 ESG annual reports from 563 companies spanning from 2001 to 2022. These reports…

Computation and Language · Computer Science 2023-10-30 Xinyu Wang , Lin Gui , Yulan He

Ethical, social and environmental accounting is the practice of assessing and reporting organisations' performance on environmental, social and governance topics. There are ample methods that describe how to perform such sustainability…

Computers and Society · Computer Science 2022-08-02 Vijanti Ramautar , Sergio España

Data has become a critical resource for organizations and society. Yet, it is not always as valuable as it could be since there is no well-defined approach to managing and using it. This article explores the increasing importance of global…

Computers and Society · Computer Science 2023-02-28 Sara Marcucci , Natalia Gonzalez Alarcon , Stefaan G. Verhulst , Elena Wullhorst

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

Trade policy uncertainty has become a significant feature of today's global economy. While its impact on free trade is evident, its microeconomic effects remain open to debate. This study explores the influence of trade policy uncertainty…

General Economics · Economics 2025-02-05 Hanqin Chen , Ye Lu , Huaqin Huang