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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

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

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

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

Large Language Models (LLMs) have transformed numerous domains by providing advanced capabilities in natural language understanding, generation, and reasoning. Despite their groundbreaking applications across industries such as research,…

Artificial Intelligence · Computer Science 2025-01-22 Aditi Singh , Nirmal Prakashbhai Patel , Abul Ehtesham , Saket Kumar , Tala Talaei Khoei

The manual, resource-intensive process of complying with the EU Taxonomy presents a significant challenge for companies. While Large Language Models (LLMs) offer a path to automation, research is hindered by a lack of public benchmark…

Computation and Language · Computer Science 2026-01-01 Jonathan Schmoll , Adam Jatowt

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

Environmental, Social, and Governance (ESG) are non-financial factors that are garnering attention from investors as they increasingly look to apply these as part of their analysis to identify material risks and growth opportunities. Some…

Computation and Language · Computer Science 2022-04-01 Srishti Mehra , Robert Louka , Yixun Zhang

ESGReveal is an innovative method proposed for efficiently extracting and analyzing Environmental, Social, and Governance (ESG) data from corporate reports, catering to the critical need for reliable ESG information retrieval. This approach…

Computation and Language · Computer Science 2024-01-01 Yi Zou , Mengying Shi , Zhongjie Chen , Zhu Deng , ZongXiong Lei , Zihan Zeng , Shiming Yang , HongXiang Tong , Lei Xiao , Wenwen Zhou

We examine whether large language models (LLMs) hold systematic beliefs about environmental, social, and governance (ESG) issues and how these beliefs compare with-and potentially influence-those of human market participants. Based on…

Physics and Society · Physics 2026-01-06 Tong Li , Luping Yu

In 2012, the United Nations introduced 17 Sustainable Development Goals (SDGs) aimed at creating a more sustainable and improved future by 2030. However, tracking progress toward these goals is difficult because of the extensive scale and…

Large language models (LLMs) are increasingly used to support the analysis of complex financial disclosures, yet their reliability, behavioral consistency, and transparency remain insufficiently understood in high-stakes settings. This…

Computation and Language · Computer Science 2026-01-21 Md Talha Mohsin

Surface electromyography (sEMG) signal-based activity recognition has attracted increasing research attention in recent years. To develop accurate sEMG signal-based activity recognizers, numerous approaches have been proposed. Some studies…

Computer Vision and Pattern Recognition · Computer Science 2026-05-22 Ming Wang , Haoxuan Qu , Qiuhong Ke , Wei Zhou , Hossein Rahmani , Jun Liu

Financial institutions of all sizes are increasingly adopting Large Language Models (LLMs) to enhance credit assessments, deliver personalized client advisory services, and automate various language-intensive processes. However, effectively…

Computational Engineering, Finance, and Science · Computer Science 2025-04-04 Ahmadreza Tavasoli , Maedeh Sharbaf , Seyed Mohamad Madani

This paper introduces an approach that integrates self-adaptive Evolution Strategies (ES) with Large Language Models (LLMs) to enhance the explainability of complex optimization processes. By employing a self-adaptive ES equipped with a…

Neural and Evolutionary Computing · Computer Science 2024-08-06 Jill Baumann , Oliver Kramer

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

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

Large language models (LLMs) play a crucial role in natural language processing (NLP) tasks, improving the understanding, generation, and manipulation of human language across domains such as translating, summarizing, and classifying text.…

Computation and Language · Computer Science 2025-03-04 Anna Glazkova , Olga Zakharova

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…

The advent of Large Language Models (LLMs) has raised concerns about their enormous carbon footprint, starting with energy-intensive training and continuing through repeated inference. This study investigates the potential of using…

Computation and Language · Computer Science 2026-01-15 Anandita Garg , Uma Gaba , Deepan Muthirayan , Anish Roy Chowdhury
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