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Risk categorization in 10-K risk disclosures matters for oversight and investment, yet no public benchmark evaluates unsupervised topic models for this task. We present GRAB, a finance-specific benchmark with 1.61M sentences from 8,247…

Computation and Language · Computer Science 2026-05-20 Ying Li , Tiejun Ma

Retrieval-augmented generation (RAG) has emerged as a powerful framework for enhancing large language models (LLMs) with external knowledge, particularly in scientific domains that demand specialized and dynamic information. Despite its…

Computation and Language · Computer Science 2026-02-17 Xianrui Zhong , Bowen Jin , Siru Ouyang , Yanzhen Shen , Qiao Jin , Yin Fang , Zhiyong Lu , Jiawei Han

As of 2022, greenhouse gases (GHG) emissions reporting and auditing are not yet compulsory for all companies and methodologies of measurement and estimation are not unified. We propose a machine learning-based model to estimate scope 1 and…

Machine Learning · Computer Science 2022-12-22 Jeremi Assael , Thibaut Heurtebize , Laurent Carlier , François Soupé

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

Large language models (LLMs) have demonstrated remarkable capabilities across various professional domains, with their performance typically evaluated through standardized benchmarks. In the financial field, the stringent demands for…

Computation and Language · Computer Science 2025-09-03 Feng Wang , Yiding Sun , Jiaxin Mao , Wei Xue , Danqing Xu

Climate projections using data driven machine learning models acting as emulators, is one of the prevailing areas of research to enable policy makers make informed decisions. Use of machine learning emulators as surrogates for…

Machine Learning · Computer Science 2023-08-24 Anmol Chaure , Ashok Kumar Behera , Sudip Bhattacharya

Large Language Models (LLMs) have made remarkable progress, surpassing human performance on several benchmarks in domains such as mathematics and coding. A key driver of this progress has been the development of benchmark datasets. In…

Statistical Finance · Quantitative Finance 2026-03-06 Issa Sugiura , Takashi Ishida , Taro Makino , Chieko Tazuke , Takanori Nakagawa , Kosuke Nakago , David Ha

PDF files are primarily intended for human reading rather than automated processing. In addition, the heterogeneous content of PDFs, such as text, tables, and images, poses significant challenges for parsing and information extraction. To…

Computation and Language · Computer Science 2026-04-15 Omar El Bachyr , Yewei Song , Saad Ezzini , Jacques Klein , Tegawendé F. Bissyandé , Anas Zilali , Ulrick Ble , Anne Goujon

Scientific literature question answering is a pivotal step towards new scientific discoveries. Recently, \textit{two-stage} retrieval-augmented generated large language models (RAG-LLMs) have shown impressive advancements in this domain.…

Computation and Language · Computer Science 2025-09-25 Haotian Chen , Qingqing Long , Meng Xiao , Xiao Luo , Wei Ju , Chengrui Wang , Xuezhi Wang , Yuanchun Zhou , Hengshu Zhu

Carbon emissions significantly contribute to climate change, and carbon credits have emerged as a key tool for mitigating environmental damage and helping organizations manage their carbon footprint. Despite their growing importance across…

Computers and Society · Computer Science 2026-01-21 Qingwen Zeng , Hanlin Xu , Nanjun Xu , Zhenghao Zhao , Joakim Westerholm , Flora Salim , Junbin Gao , Huaming Chen

The rapid advancement of AI technologies and their accelerated adoption in software development necessitates a systematic evaluation of their environmental impact alongside functional correctness. While prior studies have examined…

Software Engineering · Computer Science 2025-11-12 Mohammadjavad Mehditabar , Saurabhsingh Rajput , Antonio Mastropaolo , Tushar Sharma

Retrieval-Augmented Generation (RAG) has emerged as a promising framework to mitigate hallucinations in Large Language Models (LLMs), yet its overall performance is dependent on the underlying retrieval system. In the finance domain,…

Information Retrieval · Computer Science 2025-03-20 Sejong Kim , Hyunseo Song , Hyunwoo Seo , Hyunjun Kim

Risk management in finance involves recognizing, evaluating, and addressing financial risks to maintain stability and ensure regulatory compliance. Extracting relevant insights from extensive regulatory documents is a complex challenge…

Risk Management · Quantitative Finance 2025-04-11 Amin Haeri , Jonathan Vitrano , Mahdi Ghelichi

The rapid advancements in large language models (LLMs), particularly in their reasoning capabilities, hold transformative potential for addressing complex challenges and boosting scientific discovery in atmospheric science. However,…

Machine Learning · Computer Science 2025-10-07 Chenyue Li , Wen Deng , Mengqian Lu , Binhang Yuan

In the face of climate change, are companies really taking substantial steps toward more sustainable operations? A comprehensive answer lies in the dense, information-rich landscape of corporate sustainability reports. However, the sheer…

Evaluation plays a crucial role in the advancement of information retrieval (IR) models. However, current benchmarks, which are based on predefined domains and human-labeled data, face limitations in addressing evaluation needs for emerging…

Information Retrieval · Computer Science 2025-07-25 Jianlyu Chen , Nan Wang , Chaofan Li , Bo Wang , Shitao Xiao , Han Xiao , Hao Liao , Defu Lian , Zheng Liu

Human-produced emissions are growing at an alarming rate, causing already observable changes in the climate and environment in general. Each year global carbon dioxide emissions hit a new record, and it is reported that 0.5% of total US…

Computers and Society · Computer Science 2024-08-06 Aida Usmanova , Junbo Huang , Debayan Banerjee , Ricardo Usbeck

Climate change poses grave challenges, demanding widespread understanding and low-carbon lifestyle awareness. Large language models (LLMs) offer a powerful tool to address this crisis, yet comprehensive evaluations of their climate-crisis…

Computation and Language · Computer Science 2024-07-02 Hongyin Zhu , Prayag Tiwari

Financial document question answering (QA) demands complex multi-step numerical reasoning over heterogeneous evidence--structured tables, textual narratives, and footnotes--scattered across corporate filings. Existing retrieval-augmented…

Artificial Intelligence · Computer Science 2026-05-08 Yang Shu , Yingmin Liu , Zequn Xie

Risk reporting is essential for documenting AI models, yet only 14% of model cards mention risks, out of which 96% copying content from a small set of cards, leading to a lack of actionable insights. Existing proposals for improving model…

Software Engineering · Computer Science 2025-04-15 Pooja S. B. Rao , Sanja Šćepanović , Ke Zhou , Edyta Paulina Bogucka , Daniele Quercia
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