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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…

多媒体 · 计算机科学 2025-08-18 Lei Zhang , Xin Zhou , Chaoyue He , Di Wang , Yi Wu , Hong Xu , Wei Liu , Chunyan Miao

Environmental, social, and governance (ESG) criteria are essential for evaluating corporate sustainability and ethical performance. However, professional ESG analysis is hindered by data fragmentation across unstructured sources, and…

人工智能 · 计算机科学 2026-01-15 Yilei Zhao , Wentao Zhang , Lei Xiao , Yandan Zheng , Mengpu Liu , Wei Yang Bryan Lim

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…

计算与语言 · 计算机科学 2026-03-16 Siqi Sun , Ben Peng Wu , Mali Jin , Peizhen Bai , Hanpei Zhang , Xingyi Song

We introduce ESGenius, a comprehensive benchmark for evaluating and enhancing the proficiency of Large Language Models (LLMs) in Environmental, Social, and Governance (ESG) and sustainability-focused question answering. ESGenius comprises…

计算与语言 · 计算机科学 2026-03-09 Chaoyue He , Xin Zhou , Yi Wu , Xinjia Yu , Yan Zhang , Lei Zhang , Di Wang , Shengfei Lyu , Hong Xu , Xiaoqiao Wang , Wei Liu , Chunyan Miao

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…

计算与语言 · 计算机科学 2026-04-23 Tsung-Yu Yang , Meng-Chi Chen

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…

计算与语言 · 计算机科学 2025-05-30 Rafik Mankour , Yassine Chafai , Hamada Saleh , Ghassen Ben Hassine , Thibaud Barreau , Peter Tankov

Large language models (LLMs) have shown strong performance on mathematical reasoning under well-defined conditions. However, real-world engineering problems involve uncertainty, context, and open-ended settings that extend beyond symbolic…

人工智能 · 计算机科学 2026-05-05 Xiyuan Zhou , Xinlei Wang , Yirui He , Yang Wu , Ruixi Zou , Yuheng Cheng , Yulu Xie , Wenxuan Liu , Huan Zhao , Yan Xu , Jinjin Gu , Junhua Zhao

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…

软件工程 · 计算机科学 2026-03-12 Thong Hoang , Mykhailo Klymenko , Xiwei Xu , Shidong Pan , Yi Ding , Xushuo Tang , Zhengyi Yang , Jieke Shi , David Lo

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…

计算与语言 · 计算机科学 2026-04-01 Benjamin Josef Schüßler , Jakob Prange

Sustainability or ESG rating agencies use company disclosures and external data to produce scores or ratings that assess the environmental, social, and governance performance of a company. However, sustainability ratings across agencies for…

人工智能 · 计算机科学 2026-02-20 Xiaoran Cai , Wang Yang , Xiyu Ren , Chekun Law , Rohit Sharma , Peng Qi

Environmental, Social, and Governance (ESG) reports have become central to how companies communicate climate risk, social impact, and governance practices, yet they are still published primarily as long, heterogeneous PDF documents. This…

As machine learning systems are increasingly deployed in high-stakes domains such as criminal justice, finance, and healthcare, the demand for interpretable and trustworthy models has intensified. Despite the proliferation of local…

机器学习 · 计算机科学 2025-06-10 James Afful

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…

计算与语言 · 计算机科学 2025-09-30 Keane Ong , Rui Mao , Deeksha Varshney , Frank Xing , Ranjan Satapathy , Johan Sulaeman , Erik Cambria , Gianmarco Mengaldo

The integration of Environmental, Social, and Governance (ESG) factors into corporate decision-making is a fundamental aspect of sustainable finance. However, ensuring that business practices align with evolving regulatory frameworks…

人工智能 · 计算机科学 2025-12-17 Mattia Birti , Andrea Maurino , Francesco Osborne

Progress toward the United Nations Sustainable Development Goals (SDGs) has been hindered by a lack of data on key environmental and socioeconomic indicators, which historically have come from ground surveys with sparse temporal and spatial…

Environmental, social, and governance (ESG) reports are globally recognized as a keystone in sustainable enterprise development. However, current literature has not concluded the development of topics and trends in ESG contexts in the…

计算工程、金融与科学 · 计算机科学 2025-10-28 Ziyuan Xia , Anchen Sun , Xiaodong Cai , Saixing Zeng

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…

社会与信息网络 · 计算机科学 2023-09-12 Aarav Patel , Peter Gloor

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…

人工智能 · 计算机科学 2026-05-05 Viet Trinh , Tan Nguyen , Minh-Huyen Phan , Quan Luu

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…

计算与语言 · 计算机科学 2024-10-18 Bing Zhang , Mikio Takeuchi , Ryo Kawahara , Shubhi Asthana , Md. Maruf Hossain , Guang-Jie Ren , Kate Soule , Yada Zhu

ESGReveal is an innovative method proposed for efficiently extracting and analyzing Environmental, Social, and Governance (ESG) data from corporate reports, catering to the critical need for reliable ESG information retrieval. This approach…

计算与语言 · 计算机科学 2024-01-01 Yi Zou , Mengying Shi , Zhongjie Chen , Zhu Deng , ZongXiong Lei , Zihan Zeng , Shiming Yang , HongXiang Tong , Lei Xiao , Wenwen Zhou
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