相关论文: Optimizing Large Language Models for ESG Activity …

The advancement of large language models (LLMs) has led to a greater challenge of having a rigorous and systematic evaluation of complex tasks performed, especially in enterprise applications. Therefore, LLMs need to be able to benchmark…

Large language models (LLMs) have shown to be valuable tools for tackling process mining tasks. Existing studies report on their capability to support various data-driven process analyses and even, to some extent, that they are able to…

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…

As multiple crises threaten the sustainability of our societies and pose at risk the planetary boundaries, complex challenges require timely, updated, and usable information. Natural-language processing (NLP) tools enhance and expand data…

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…

Financial statement auditing is essential for stakeholders to understand a company's financial health, yet current manual processes are inefficient and error-prone. Even with extensive verification procedures, auditors frequently miss…

Large Language Models (LLMs) exhibit world knowledge and inference capabilities, making them powerful tools for various applications. This paper proposes a feedback loop mechanism that leverages these capabilities to tune Evolution…

This study provides the first comprehensive assessment of consistency and reproducibility in Large Language Model (LLM) outputs in finance and accounting research. We evaluate how consistently LLMs produce outputs given identical inputs…

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…

Large Language Models (LLMs) have been employed in financial decision making, enhancing analytical capabilities for investment strategies. Traditional investment strategies often utilize quantitative models, fundamental analysis, and…

In recent years, Large Language Models (LLMs) have demonstrated remarkable versatility across various applications, including natural language understanding, domain-specific knowledge tasks, etc. However, applying LLMs to complex,…

This study presents a novel, AI-driven framework for assessing Environmental, Social, and Governance (ESG) performance in European small and medium-sized enterprises (SMEs). An initial phase established expert-validated ESG baseline scores…

As Large Language Models (LLMs) rise in popularity, it is necessary to assess their capability in critically relevant domains. We present a comprehensive evaluation framework, grounded in science communication research, to assess LLM…

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) reports are essential for evaluating sustainability practices, ensuring regulatory compliance, and promoting financial transparency. However, these documents are often lengthy, structurally…

Recent advances in large language models (LLMs) have opened new possibilities for artificial intelligence applications in finance. In this paper, we provide a practical survey focused on two key aspects of utilizing LLMs for financial…

Large language models (LLMs) remain unreliable for global enterprise applications due to substantial performance gaps between high-resource and mid/low-resource languages, driven by English-centric pretraining and internal reasoning biases.…

Large language models (LLMs) have become increasingly embedded in organizational workflows. This has raised concerns over their energy consumption, financial costs, and data sovereignty. While performance benchmarks often celebrate…

Context: Empirical Software Engineering (ESE) faces increasing challenges due to data scale, methodological complexity, and reproducibility concerns. Large Language Models (LLMs) have emerged as promising tools to support empirical…

As research institutions increasingly commit to supporting the United Nations' Sustainable Development Goals (SDGs), there is a pressing need to accurately assess their research output against these goals. Current approaches, primarily…