Daily Papers

This paper presents our approach to the SemEval-2025 Task~6 (PromiseEval), which focuses on verifying promises in corporate ESG (Environmental, Social, and Governance) reports. We explore three model architectures to address the four subtasks of promise identification, supporting evidence assessment, clarity evaluation, and verification timing. Our first model utilizes ESG-BERT with task-specific classifier heads, while our second model enhances this architecture with linguistic features tailored for each subtask. Our third approach implements a combined subtask model with attention-based sequence pooling, transformer representations augmented with document metadata, and multi-objective learning. Experiments on the English portion of the ML-Promise dataset demonstrate progressive improvement across our models, with our combined subtask approach achieving a leaderboard score of 0.5268, outperforming the provided baseline of 0.5227. Our work highlights the effectiveness of linguistic feature extraction, attention pooling, and multi-objective learning in promise verification tasks, despite challenges posed by class imbalance and limited training data.

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 -- to create a comprehensive dataset, ESG-CID, for both GRI and ESRS standards. By extracting mappings between specific disclosure requirements and corresponding report sections, and refining them using a Large Language Model as a judge, we generate a robust training and evaluation set. We benchmark popular embedding models on this dataset and show that fine-tuning BERT-based models can outperform commercial embeddings and leading public models, even under temporal data splits for cross-report style transfer from GRI to ESRS