相关论文: Leveraging Natural Language and Item Response Theo…

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…

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…

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…

Environmental, Social, and Governance (ESG) has been used as a metric to measure the negative impacts and enhance positive outcomes of companies in areas such as the environment, society, and governance. Recently, investors have…

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…

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…

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…

In this paper we explore the challenges of measuring sentiment in relation to Environmental, Social and Governance (ESG) social media. ESG has grown in importance in recent years with a surge in interest from the financial sector and the…

Environmental, Social, and Governance (ESG) considerations play a central role in contemporary financial decision-making. In parallel, Large Language Model (LLM) applications in this domain have primarily emphasized well-defined…

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…

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…

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…

We present ESGBench, a benchmark dataset and evaluation framework designed to assess explainable ESG question answering systems using corporate sustainability reports. The benchmark consists of domain-grounded questions across multiple ESG…

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…

Environmental, social, and governance (ESG) factors are widely adopted as higher investment return indicators. Accordingly, ongoing efforts are being made to automate ESG evaluation with language models to extract signals from massive web…

Despite recent advances in deep learning-based language modelling, many natural language processing (NLP) tasks in the financial domain remain challenging due to the paucity of appropriately labelled data. Other issues that can limit task…

Automated short answer grading (ASAG) with large language models (LLMs) is commonly evaluated with aggregate metrics such as macro-F1 and Cohen's kappa. However, these metrics provide limited insight into how grading performance varies…

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…

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…

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…