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Related papers: Towards Robust ESG Analysis Against Greenwashing R…

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The rapid growth of the financial sector and the rising focus on Environmental, Social, and Governance (ESG) considerations highlight the need for advanced NLP tools. However, open-source LLMs proficient in both finance and ESG domains…

Computation and Language · Computer Science 2024-12-17 Qilong Wu , Xiaoneng Xiang , Hejia Huang , Xuan Wang , Yeo Wei Jie , Ranjan Satapathy , Ricardo Shirota Filho , Bharadwaj Veeravalli

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

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

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

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

Environmental, social and governance (ESG) engagement of companies moved into the focus of public attention over recent years. With the requirements of compulsory reporting being implemented and investors incorporating sustainability in…

General Finance · Quantitative Finance 2022-12-23 Tanja Aue , Adam Jatowt , Michael Färber

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

As organizations face increasing pressure to understand their corporate and products' carbon footprints, artificial intelligence (AI)-assisted calculation systems for footprinting are proliferating, but with widely varying levels of rigor…

Computers and Society · Computer Science 2025-09-03 Shaena Ulissi , Andrew Dumit , P. James Joyce , Krishna Rao , Steven Watson , Sangwon Suh

System reliability analysis aims at computing the probability of failure of an engineering system given a set of uncertain inputs and limit state functions. Active-learning solution schemes have been shown to be a viable tool but as of yet…

Methodology · Statistics 2024-05-10 Maliki Moustapha , Pietro Parisi , Stefano Marelli , Bruno Sudret

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

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

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

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

Recently, environmental, social, and governance (ESG) has become an important factor in companies' sustainable development. Artificial intelligence (AI) is also a core digital technology that can create innovative, sustainable,…

General Economics · Economics 2023-12-01 Chenglin Qing , Shanyue Jin

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

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

Sustainable investing refers to the integration of environmental and social aspects in investors' decisions. We propose a novel methodology based on the Triangulated Maximally Filtered Graph and node2vec algorithms to construct an hedging…

Portfolio Management · Quantitative Finance 2024-03-15 Michele Azzone , Maria Chiara Pocelli , Davide Stocco

As 3D Gaussian Splatting (3DGS) gains attention in immersive media and digital content creation, assessing the aesthetics of 3D scenes becomes important in helping creators build more visually compelling 3D content. However, existing…

Computer Vision and Pattern Recognition · Computer Science 2026-05-29 Chuanzhi Xu , Boyu Wei , Haoxian Zhou , Xuanhua Yin , Zihan Deng , Haodong Chen , Qiang Qu , Weidong Cai

End-point monitoring solutions are widely deployed in today's enterprise environments to support advanced attack detection and investigation. These monitors continuously record system-level activities as audit logs and provide deep…

Cryptography and Security · Computer Science 2026-02-16 Hao Zhang , Shuo Shao , Song Li , Zhenyu Zhong , Yan Liu , Zhan Qin