arXiv:2511.00024cs.CYcs.AI2025-11

用大模型分析全球企业碳披露质量,帮投资者和监管者看清环保表现。

Chitchat with AI: Understand the supply chain carbon disclosure of companies worldwide through Large Language Model

  • 用大模型+评分标准统一11年全球碳披露文本
  • 发现科技行业和德国企业披露质量更高,其他地区波动大
  • 结果可直接用于投资决策、合规审查和企业ESG战略

在全球可持续发展要求下,企业碳披露成为连接商业战略与环境责任的关键机制。碳披露项目(CDP)拥有全球最大的长期气候调查数据集,包含结构化指标与自由文本描述,但其异质性和非结构化特征给基准对比、合规监控和投资筛选带来挑战。本文提出一种基于大语言模型(LLM)的决策支持框架,构建覆盖2010-2020年11年数据的统一分级评分体系,实现跨行业、跨国家的披露质量评估。通过评分引导与百分位归一化结合,方法识别出时间趋势、战略一致性及区域差异。结果显示,科技行业和德国企业在披露上持续表现优异,而其他行业和地区存在波动或形式化问题,为投资者、监管机构及企业ESG战略提供可行动的洞察。该方法将非结构化披露转化为可量化、可解释、可比较、可操作的信息,提升了人工智能在气候治理领域的决策支持能力。

原文摘要 · Abstract (English)

In the context of global sustainability mandates, corporate carbon disclosure has emerged as a critical mechanism for aligning business strategy with environmental responsibility. The Carbon Disclosure Project (CDP) hosts the world's largest longitudinal dataset of climate-related survey responses, combining structured indicators with open-ended narratives, but the heterogeneity and free-form nature of these disclosures present significant analytical challenges for benchmarking, compliance monitoring, and investment screening. This paper proposes a novel decision-support framework that leverages large language models (LLMs) to assess corporate climate disclosure quality at scale. It develops a master rubric that harmonizes narrative scoring across 11 years of CDP data (2010-2020), enabling cross-sector and cross-country benchmarking. By integrating rubric-guided scoring with percentile-based normalization, our method identifies temporal trends, strategic alignment patterns, and inconsistencies in disclosure across industries and regions. Results reveal that sectors such as technology and countries like Germany consistently demonstrate higher rubric alignment, while others exhibit volatility or superficial engagement, offering insights that inform key decision-making processes for investors, regulators, and corporate environmental, social, and governance (ESG) strategists. The proposed LLM-based approach transforms unstructured disclosures into quantifiable, interpretable, comparable, and actionable intelligence, advancing the capabilities of AI-enabled decision support systems (DSSs) in the domain of climate governance.

碳披露大模型应用ESG分析AI决策

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