相关论文: Automated Identification of Climate Risk Disclosur…

Global climate warming and air pollution pose severe threats to economic development and public safety, presenting significant challenges to sustainable development worldwide. Corporations, as key players in resource utilization and…

Corporate carbon emissions data is disclosed by approximately 65% of large and mid-sized companies globally, despite being a key indicator of corporate climate performance. With investors increasingly looking to integrate climate risk into…

Climate change has increased demands for transparent and comparable corporate climate disclosures, yet imitation and symbolic reporting often undermine their value. This paper develops a multidimensional framework to assess disclosure…

Climate Finance Bench introduces an open benchmark that targets question-answering over corporate climate disclosures using Large Language Models. We curate 33 recent sustainability reports in English drawn from companies across all 11 GICS…

In response to China's national carbon neutrality goals, this study examines how corporate carbon emissions disclosure affects the financial performance of Chinese A-share listed companies. Leveraging artificial intelligence tools,…

As Artificial Intelligence becomes increasingly central to corporate strategies, concerns over its risks are growing too. In response, regulators are pushing for greater transparency in how companies identify, report and mitigate AI-related…

Organizations around the world face an array of risks impacting their operations globally. It is imperative to have a robust risk identification process to detect and evaluate the impact of potential risks before they materialize. Given the…

In the context of global sustainability mandates, corporate carbon disclosure has emerged as a critical mechanism for aligning business strategy with environmental responsibility. The Carbon Disclosure Project (CDP) hosts the world's…

To transition to a green economy, environmental claims made by companies must be reliable, comparable, and verifiable. To analyze such claims at scale, automated methods are needed to detect them in the first place. However, there exist no…

As an important step to fulfill the Paris Agreement and achieve net-zero emissions by 2050, the European Commission adopted the most ambitious package of climate impact measures in April 2021 to improve the flow of capital towards…

Companies report on their financial performance for decades. More recently they have also started to report on their environmental impact and their social responsibility. The latest trend is now to deliver one single integrated report where…

The document discusses the financial climate risk in the context of the banking industry, emphasizing the need for a comprehensive understanding of climate change across different spatial and temporal scales. It highlights the challenges in…

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…

Nature is an amorphous concept. Yet, it is essential for the planet's well-being to understand how the economy interacts with it. To address the growing demand for information on corporate nature disclosure, we provide datasets and…

This paper introduces a novel approach to enhance Large Language Models (LLMs) with expert knowledge to automate the analysis of corporate sustainability reports by benchmarking them against the Task Force for Climate-Related Financial…

Climate change demands effective legislative action to mitigate its impacts. This study explores the application of machine learning (ML) to understand the progression of climate policy from announcement to adoption, focusing on policies…

Existing studies show that regulation is a major barrier to global economic integration. Nonetheless, identifying and measuring regulatory barriers remains a challenging task for scholars. I propose a novel approach to quantify regulatory…

Every publicly traded company in the US is required to file an annual 10-K financial report, which contains a wealth of information about the company. In this paper, we propose an explainable deep-learning model, called FinBERT-XRC, that…

Tracking financial investments in climate adaptation is a complex and expertise-intensive task, particularly for Early Warning Systems (EWS), which lack standardized financial reporting across multilateral development banks (MDBs) and…

Corporate insolvency can have a devastating effect on the economy. With an increasing number of companies making expansion overseas to capitalize on foreign resources, a multinational corporate bankruptcy can disrupt the world's financial…