✅   Enhancing Retrieval for ESGLLM via ESG-CID -- A Disclosure Content Index Finetuning Dataset for Mapping GRI and ESRS

science

:2503.10674v1 Announce Type: cross Abstract: Climate change has intensified the need for transparency and accountability in organizational practices, making Environmental, Social, and Governance (ESG) reporting increasingly crucial. Frameworks like the Global Reporting Initiative (GRI) and the new European Sustainability Reporting Standards (ESRS) aim to standardize ESG reporting, yet generating comprehensive reports remains challenging due to the considerable length of ESG documents and variability in company reporting styles. To facilitate ESG report automation, Retrieval-Augmented Generation (RAG) systems can be employed, but their development is hindered by a lack of labeled data suitable for training retrieval models. In this paper, we leverage an underutilized source of weak supervision -- the disclosure content index found in past ESG reports ...

arXiv     Mar 17, 2025