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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

The development of a company often entails the emergence of autonomous data sources with different structural and technological organization. This can lead to the inability of data analysis at a high level and a violation of the integrity…

Information Retrieval · Computer Science 2022-01-14 A. Kalinin , E. Shikov , D. Vaganov , A. Lysenko

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

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

Environmental, Social, and Governance (ESG) metric knowledge is inherently structured, connecting industries, reporting frameworks, metric categories, metrics, and calculation models through compositional dependencies, yet in practice this…

Artificial Intelligence · Computer Science 2026-01-27 Mingqin Yu , Fethi Rabhi , Boming Xia , Zhengyi Yang , Felix Tan , Qinghua Lu

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

This paper presents our participation in the FinNLP-2023 shared task on multi-lingual environmental, social, and corporate governance issue identification (ML-ESG). The task's objective is to classify news articles based on the 35 ESG key…

Computation and Language · Computer Science 2023-06-14 Hanwool Lee , Jonghyun Choi , Sohyeon Kwon , Sungbum Jung

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

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

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

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

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

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) 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…

Compliance at web scale poses practical challenges: each request may require a regulatory assessment. Regulatory texts (e.g., the General Data Protection Regulation, GDPR) are cross-referential and normative, while runtime contexts are…

Artificial Intelligence · Computer Science 2025-10-31 Jiseong Chung , Ronny Ko , Wonchul Yoo , Makoto Onizuka , Sungmok Kim , Tae-Wan Kim , Won-Yong Shin

Environment, Social, and Governance (ESG) KPIs assess an organization's performance on issues such as climate change, greenhouse gas emissions, water consumption, waste management, human rights, diversity, and policies. ESG reports convey…

Computation and Language · Computer Science 2024-10-01 Lokesh Mishra , Sohayl Dhibi , Yusik Kim , Cesar Berrospi Ramis , Shubham Gupta , Michele Dolfi , Peter Staar

Mainstream knowledge management researchers generally agree that knowledge extracted from unstructured data and semi-structured data have become imperative for organizational strategic decision making. In this research, we develop a…

Information Retrieval · Computer Science 2020-07-15 Gerald Onwujekwe , Kweku-Muata Osei-Bryson , Nnatubemugo Ngwum

Socio-ecological System (SES) research studies the interaction between environment, users, and governance of environment resources. Data produced during the research cycle can be both long-tail (e.g. heterogeneous) and longitudinal data.…

Digital Libraries · Computer Science 2016-02-02 Miao Chen

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

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
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