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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) 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…

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

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) 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

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

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

Climate change has intensified the need for transparency and accountability in organizational practices, making Environmental, Social, and Governance (ESG) reporting increasingly crucial. Frameworks like the Global Reporting Initiative…

Computation and Language · Computer Science 2025-05-30 Shafiuddin Rehan Ahmed , Ankit Parag Shah , Quan Hung Tran , Vivek Khetan , Sukryool Kang , Ankit Mehta , Yujia Bao , Wei Wei

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

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

In enterprise settings, efficiently retrieving relevant information from large and complex knowledge bases is essential for operational productivity and informed decision-making. This research presents a systematic empirical framework for…

Information Extraction (IE) is crucial for converting unstructured data into structured formats like Knowledge Graphs (KGs). A key task within IE is Relation Extraction (RE), which identifies relationships between entities in text. Various…

Computation and Language · Computer Science 2024-06-25 Sefika Efeoglu , Adrian Paschke

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

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

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

Motivated by the emerging adoption of Large Language Models (LLMs) in economics and management research, this paper investigates whether LLMs can reliably identify corporate greenwashing narratives and, more importantly, whether and how the…

Computation and Language · Computer Science 2026-02-02 Congluo Xu , Jiuyue Liu , Ziyang Li , Chengmengjia Lin

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

As corporate responsibility increasingly incorporates environmental, social, and governance (ESG) criteria, ESG reporting is becoming a legal requirement in many regions and a key channel for documenting sustainability practices and…

Computation and Language · Computer Science 2026-03-16 Siqi Sun , Ben Peng Wu , Mali Jin , Peizhen Bai , Hanpei Zhang , Xingyi Song

Businesses heavily rely on data sourced from various channels like news articles, financial reports, and consumer reviews to drive their operations, enabling informed decision-making and identifying opportunities. However, traditional…

Information Retrieval · Computer Science 2025-02-25 Muhammad Arslan , Saba Munawar , Christophe Cruz

Improving large language models (LLMs) for electronic health record (EHR) reasoning is essential for enabling accurate and generalizable clinical predictions. While LLMs excel at medical text understanding, they underperform on EHR-based…

Artificial Intelligence · Computer Science 2025-08-20 Yue Fang , Yuxin Guo , Jiaran Gao , Hongxin Ding , Xinke Jiang , Weibin Liao , Yongxin Xu , Yinghao Zhu , Zhibang Yang , Liantao Ma , Junfeng Zhao , Yasha Wang
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