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Sustainability in accounting and controlling has traditionally been understood in terms of securing the long-term existence of companies. However, with the introduction of integrated non-financial reporting, sustainability, as per the…

General Economics · Economics 2024-06-05 Julia Pargmann , Florian Berding

Artificial Intelligence (AI) is a widely developed and adopted technology across entire industry sectors. Integrating environmental, social, and governance (ESG) considerations with AI investments is crucial for ensuring ethical and…

Artificial Intelligence · Computer Science 2024-08-07 Sung Une Lee , Harsha Perera , Yue Liu , Boming Xia , Qinghua Lu , Liming Zhu , Jessica Cairns , Moana Nottage

Previous works on the CERT insider threat detection case have neglected graph and text features despite their relevance to describe user behavior. Additionally, existing systems heavily rely on feature engineering and audit data aggregation…

Machine Learning · Computer Science 2020-07-15 Mathieu Garchery , Michael Granitzer

Understanding the dynamics and evolution of climate change and associated uncertainties is key for designing robust policy actions. Computer models are key tools in this scientific effort, which have now reached a high level of…

Methodology · Statistics 2024-04-30 Matteo Fontana , Massimo Tavoni , Simone Vantini

The burgeoning integration of Artificial Intelligence (AI) into Environmental, Social, and Governance (ESG) initiatives within the financial sector represents a paradigm shift towards more sus-tainable and equitable financial practices.…

Computers and Society · Computer Science 2024-03-12 Jun Xu

Generative models have demonstrated impressive results on Aspect-based Sentiment Analysis (ABSA) tasks, particularly for the emerging task of extracting Aspect-Category-Opinion-Sentiment (ACOS) quadruples. However, these models struggle…

Computation and Language · Computer Science 2022-11-16 Joseph J. Peper , Lu Wang

Evaluating retrieval-augmented generation (RAG) presents challenges, particularly for retrieval models within these systems. Traditional end-to-end evaluation methods are computationally expensive. Furthermore, evaluation of the retrieval…

Computation and Language · Computer Science 2024-04-23 Alireza Salemi , Hamed Zamani

Feedforward 3D Gaussian Splatting (3DGS) overcomes the limitations of optimization-based 3DGS by enabling fast and high-quality reconstruction without the need for per-scene optimization. However, existing feedforward approaches typically…

Computer Vision and Pattern Recognition · Computer Science 2025-08-06 Anran Wu , Long Peng , Xin Di , Xueyuan Dai , Chen Wu , Yang Wang , Xueyang Fu , Yang Cao , Zheng-Jun Zha

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

The World Wide Web holds a wealth of information in the form of unstructured texts such as customer reviews for products, events and more. By extracting and analyzing the expressed opinions in customer reviews in a fine-grained way,…

Computation and Language · Computer Science 2017-09-20 Soufian Jebbara , Philipp Cimiano

In this work we propose a framework to construct Market-Implied Sustainability (MIS) scores for individual firms by exploiting fund-level sustainability classifications and granular portfolio holdings. The central idea is that the relative…

Portfolio Management · Quantitative Finance 2026-03-17 Rosella Giacometti , Gabriele Torri , Marco Bonomelli , Davide Lauria

Sustainability has over the past two decades emerged as a key concern in human-computer interaction, with a much critiqued focus on quantification and eco-feedback. This approach fits within a modernist framing of sustainability, treating…

Human-Computer Interaction · Computer Science 2023-04-28 Aksel Biørn-Hansen

To improve the environmental implications of the growing demand of computing, future applications need to improve the carbon-efficiency of computing infrastructures. State-of-the-art approaches, however, do not consider the intermittent…

Distributed, Parallel, and Cluster Computing · Computer Science 2023-04-04 Young Geun Kim , Udit Gupta , Andrew McCrabb , Yonglak Son , Valeria Bertacco , David Brooks , Carole-Jean Wu

As the possibilities for Artificial Intelligence (AI) have grown, so have concerns regarding its impacts on society and the environment. However, these issues are often raised separately; i.e. carbon footprint analyses of AI models…

Computers and Society · Computer Science 2025-04-02 Alexandra Sasha Luccioni , Giada Pistilli , Raesetje Sefala , Nyalleng Moorosi

Artificial intelligence (AI) is often presented as a key tool for addressing societal challenges, such as climate change. At the same time, AI's environmental footprint is expanding increasingly. This report describes the systemic…

Computers and Society · Computer Science 2025-12-16 Julian Schön , Lena Hoffmann , Nikolas Becker

The usage and impact of deep learning for cleaner production and sustainability purposes remain little explored. This work shows how deep learning can be harnessed to increase sustainability in production and product usage. Specifically, we…

Machine Learning · Computer Science 2023-03-28 Jannis Walk , Niklas Kühl , Michael Saidani , Jürgen Schatte

Machine learning models increasingly influence decisions in high-stakes settings such as finance, law and hiring, driving the need for transparent, interpretable outcomes. However, while explainable approaches can help understand the…

Artificial Intelligence · Computer Science 2025-08-26 Sopam Dasgupta , Sadaf MD Halim , Joaquín Arias , Elmer Salazar , Gopal Gupta

Aspect-level sentiment classification (ASC) aims at identifying sentiment polarities towards aspects in a sentence, where the aspect can behave as a general Aspect Category (AC) or a specific Aspect Term (AT). However, due to the especially…

Computation and Language · Computer Science 2018-11-28 Zheng Li , Ying Wei , Yu Zhang , Xiang Zhang , Xin Li , Qiang Yang

Despite recent success of self-supervised based contrastive learning model for 3D point clouds representation, the adversarial robustness of such pre-trained models raised concerns. Adversarial contrastive learning (ACL) is considered an…

Computer Vision and Pattern Recognition · Computer Science 2022-09-16 Junxuan Huang , Yatong An , Lu cheng , Bai Chen , Junsong Yuan , Chunming Qiao

Aspect-based sentiment analysis (ABSA) aims at automatically inferring the specific sentiment polarities toward certain aspects of products or services behind the social media texts or reviews, which has been a fundamental application to…

Computation and Language · Computer Science 2023-05-22 Hao Fei , Tat-Seng Chua , Chenliang Li , Donghong Ji , Meishan Zhang , Yafeng Ren
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