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Related papers: Towards Robust ESG Analysis Against Greenwashing R…

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Sustainability reports are critical for ESG assessment, yet greenwashing and vague claims often undermine their reliability. Existing NLP models lack robustness to these practices, typically relying on surface-level patterns that generalize…

Computation and Language · Computer Science 2026-01-30 Neil Heinrich Braun , Keane Ong , Rui Mao , Erik Cambria , Gianmarco Mengaldo

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

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

This paper introduces and defines a novel concept in sustainable investing, termed crosswashing, and explore its impact on ESG (Environmental, Social, and Governance) ratings through quantitative analysis using a Multi-Criteria Decision…

General Economics · Economics 2024-09-13 Bertrand Kian Hassani , Yacoub Bahini

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) 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 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

As AI and web agents become pervasive in decision-making, it is critical to design intelligent systems that not only support sustainability efforts but also guard against misinformation. Greenwashing, i.e., misleading corporate…

Context: Sustainable corporate behavior is increasingly valued by society and impacts corporate reputation and customer trust. Hence, companies regularly publish sustainability reports to shed light on their impact on environmental, social,…

Information Retrieval · Computer Science 2024-02-29 Jannik Fischbach , Max Adam , Victor Dzhagatspanyan , Daniel Mendez , Julian Frattini , Oleksandr Kosenkov , Parisa Elahidoost

Greenwashing refers to practices by corporations or governments that intentionally mislead the public about their environmental impact. This paper provides a comprehensive and methodologically grounded survey of natural language processing…

Computation and Language · Computer Science 2026-01-30 Tom Calamai , Oana Balalau , Théo Le Guenedal , Fabian M. Suchanek

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

Environmental, Social, and Governance (ESG) standards have been increasingly adopted by organizations to demonstrate accountability towards ethical, social, and sustainability goals. However, generating ESG reports that align with these…

Software Engineering · Computer Science 2026-03-12 Thong Hoang , Mykhailo Klymenko , Xiwei Xu , Shidong Pan , Yi Ding , Xushuo Tang , Zhengyi Yang , Jieke Shi , David Lo

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…

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

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

The use of Natural Language Processing (NLP) for helping decision-makers with Climate Change action has recently been highlighted as a use case aligning with a broader drive towards NLP technologies for social good. In this context,…

Computation and Language · Computer Science 2024-11-22 Iacopo Ghinassi , Leonardo Catalano , Tommaso Colella

In recent years, climate change repercussions have increasingly captured public interest. Consequently, corporations are emphasizing their environmental efforts in sustainability reports to bolster their public image. Yet, the absence of…

Computation and Language · Computer Science 2024-11-26 Avalon Vinella , Margaret Capetz , Rebecca Pattichis , Christina Chance , Reshmi Ghosh , Kai-Wei Chang

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 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

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
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