相关论文: Glitter or Gold? Deriving Structured Insights from…

Environmental, Social, and Governance (ESG) scores measure companies' performance concerning sustainability and societal impact and are organized on three pillars: Environmental (E), Social (S), and Governance (G). These complementary…

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…

We systematically investigate the links between price returns and Environment, Social and Governance (ESG) scores in the European equity market. Using interpretable machine learning, we examine whether ESG scores can explain the part of…

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…

Environmental, social and governance (ESG) engagement of companies moved into the focus of public attention over recent years. With the requirements of compulsory reporting being implemented and investors incorporating sustainability in…

The growing importance of environmental, social, and governance data in regulatory and investment contexts has increased the need for accurate, interpretable, and internationally aligned representations of non-financial risks, particularly…

Although companies are exhorted to provide more information to the financial community, it is evident that they choose different paths based upon their strategic emphasis and competitive environments. Our investigation explores the…

Businesses heavily rely on data sourced from various channels like news articles, financial reports, and consumer reviews to drive their operations, enabling informed decision-making and identifying opportunities. However, traditional…

The rapid growth of sustainable investing, now exceeding 35 trillion USD globally, has transformed financial markets, yet the implications for monetary policy transmission remain underexplored. While existing literature documents…

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…

Corporate Greenhouse Gas (GHG) emission targets are important metrics in sustainable investing [12, 16]. To provide a comprehensive view of company emission objectives, we propose an approach to source these metrics from company public…

Segment-level disclosures are a central component of financial reporting, providing insight into firms' internal organization and the allocation of economic activities across operating units. However, segment information is often presented…

As corporate responsibility increasingly incorporates environmental, social, and governance (ESG) criteria, ESG reporting is becoming a legal requirement in many regions and a key channel for documenting sustainability practices and…

Sustainability reports are key for evaluating companies' environmental, social and governance, ESG performance, but their content is increasingly obscured by greenwashing - sustainability claims that are misleading, exaggerated, and…

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…

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…

Environmental, Social, and Governance (ESG) considerations are increasingly integral to assessing corporate performance, reputation, and long-term sustainability. Yet, reliable ESG ratings remain limited for smaller companies and emerging…

Our main contribution is that we are using AI to discern the key drivers of variation of ESG mentions in the corporate filings. With AI, we are able to separate "dimensions" along which the corporate management presents their ESG policies…

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…

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…