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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

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

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

Over the past years, topics ranging from climate change to human rights have seen increasing importance for investment decisions. Hence, investors (asset managers and asset owners) who wanted to incorporate these issues started to assess…

Artificial Intelligence · Computer Science 2021-09-22 Tim Krappel , Alex Bogun , Damian Borth

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

Organizations increasingly rely on proprietary enterprise data, including HR records, structured reports, and tabular documents, for critical decision-making. While Large Language Models (LLMs) have strong generative capabilities, they are…

Computation and Language · Computer Science 2025-07-17 Chandana Cheerla

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

To handle the vast amounts of qualitative data produced in corporate climate communication, stakeholders increasingly rely on Retrieval Augmented Generation (RAG) systems. However, a significant gap remains in evaluating domain-specific…

Information Retrieval · Computer Science 2024-10-02 Tobias Schimanski , Jingwei Ni , Roberto Spacey , Nicola Ranger , Markus Leippold

This paper presents an analysis of open-source large language models (LLMs) and their application in Retrieval-Augmented Generation (RAG) tasks, specific for enterprise-specific data sets scraped from their websites. With the increasing…

Information Retrieval · Computer Science 2024-06-18 Gautam B , Anupam Purwar

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

Large language models (LLMs) with retrieval augmented-generation (RAG) have been the optimal choice for scalable generative AI solutions in the recent past. Although RAG implemented with AI agents (agentic-RAG) has been recently…

Artificial Intelligence · Computer Science 2024-11-19 Sohini Roychowdhury , Marko Krema , Anvar Mahammad , Brian Moore , Arijit Mukherjee , Punit Prakashchandra

We introduce EncouRAGe, a comprehensive Python framework designed to streamline the development and evaluation of Retrieval-Augmented Generation (RAG) systems using Large Language Models (LLMs) and Embedding Models. EncouRAGe comprises five…

Computation and Language · Computer Science 2025-11-10 Jan Strich , Adeline Scharfenberg , Chris Biemann , Martin Semmann

The Sustainable Development Goals (SDGs) were introduced by the United Nations in order to encourage policies and activities that help guarantee human prosperity and sustainability. SDG frameworks produced in the finance industry are…

Machine Learning · Computer Science 2023-08-08 Qingzhi Hu , Daniel Daza , Laurens Swinkels , Kristina Ūsaitė , Robbert-Jan 't Hoen , Paul Groth

Automatic survey generation has emerged as a key task in scientific document processing. While large language models (LLMs) have shown promise in generating survey texts, the lack of standardized evaluation datasets critically hampers…

Computation and Language · Computer Science 2025-08-26 Tong Bao , Mir Tafseer Nayeem , Davood Rafiei , Chengzhi Zhang

Retrieval-augmented generation (RAG) combines document retrieval with large language models to produce responses grounded in external evidence. While several R packages support core components of RAG workflows, integrated evaluation of RAG…

Computation · Statistics 2026-04-28 Muhammad Aimal Rehman , Zhili Lu , Chi-Kuang Yeh

In Retrieval-Augmented Generation (RAG) tasks using Large Language Models (LLMs), the quality of retrieved information is critical to the final output. This paper introduces the IRSC benchmark for evaluating the performance of embedding…

Information Retrieval · Computer Science 2024-09-27 Hai Lin , Shaoxiong Zhan , Junyou Su , Haitao Zheng , Hui Wang

Retrieval-Augmented Generation (RAG) enhances large language models (LLMs) by integrating external knowledge, where the LLM's ability to generate responses based on the combination of a given query and retrieved documents is crucial.…

Computation and Language · Computer Science 2025-08-01 Zhehao Tan , Yihan Jiao , Dan Yang , Lei Liu , Jie Feng , Duolin Sun , Yue Shen , Jian Wang , Peng Wei , Jinjie Gu

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

Retrieval-Augmented Generation (RAG) has become the standard approach for grounding large language models in information that was not available during training. While existing datasets and benchmarks focus on web or other public sources,…

Information Retrieval · Computer Science 2026-05-21 Yuhong Sun , Joachim Rahmfeld , Chris Weaver , Weijia Chen , Roshan Desai , Wenxi Huang , Mark H. Butler

Environmental, Social, and Governance (ESG) standards have been increasingly adopted by organizations to demonstrate accountability towards ethical, social, and sustainability goals. However, generating ESG reports that align with these…

Software Engineering · Computer Science 2026-03-12 Thong Hoang , Mykhailo Klymenko , Xiwei Xu , Shidong Pan , Yi Ding , Xushuo Tang , Zhengyi Yang , Jieke Shi , David Lo