论文标题
公司文件中的ESG：AI观点
ESG In Corporate Filings: An AI Perspective
论文作者
论文摘要
我们的主要贡献是，我们正在使用AI来辨别ESG差异提及的关键驱动因素。有了AI，我们能够将公司管理层向世界呈现其ESG政策的“维度”。这些尺寸是1）多样性，2）危险材料和3）温室气体。我们还能够确定公司非正式ESG活动的单独“背景”维度，这些维度为公司及其股东对ESG流程的思考提供了更多颜色。然后，我们衡量投资者对ESG活动“因素”的反应。提出的AI技术可以帮助建立更好，更可靠和有用的ESG评级系统。
Our main contribution is that we are using AI to discern the key drivers of variation of ESG mentions in the corporate filings. With AI, we are able to separate "dimensions" along which the corporate management presents their ESG policies to the world. These dimensions are 1) diversity, 2) hazardous materials, and 3) greenhouse gasses. We are also able to identify separate "background" dimensions of unofficial ESG activity in the firms, which provide more color into the firms and their shareholders' thinking about their ESG processes. We then measure investors' response to the ESG activity "factors". The AI techniques presented can assist in building better, more reliable and useful ESG ratings systems.
