Daily Papers

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

The use of large language models (LLMs) in scholarly publications has grown dramatically since the launch of ChatGPT in late 2022. This usage is often undisclosed, and it can be challenging for readers and reviewers to identify human written but LLM-revised or translated text, or predominantly LLM-generated text. Given the known quality and reliability issues connected with LLM-generated text, their potential growth poses an increasing problem for research integrity, and for public trust in research. This study presents a simple and easily reproducible methodology to show the growth in the full text of published papers, across the full range of research, as indexed in the Dimensions database. It uses this to demonstrate that LLM tools are likely to have been involved in the production of more than 10% of all published papers in 2024, based on disproportionate use of specific indicative words, and draws together earlier studies to confirm that this is a plausible overall estimate. It then discusses the implications of this for the integrity of scholarly publishing, highlighting evidence that use of LLMs for text generation is still being concealed or downplayed by authors, and presents an argument that more comprehensive disclosure requirements are urgently required to address this.

The rapid scaling of AI has spurred a growing emphasis on ethical considerations in both development and practice. This has led to the formulation of increasingly sophisticated model auditing and reporting requirements, as well as governance frameworks to mitigate potential risks to individuals and society. At this critical juncture, we review the practical challenges of promoting responsible AI and transparency in informal sectors like OSS that support vital infrastructure and see widespread use. We focus on how model performance evaluation may inform or inhibit probing of model limitations, biases, and other risks. Our controlled analysis of 7903 Hugging Face projects found that risk documentation is strongly associated with evaluation practices. Yet, submissions (N=789) from the platform's most popular competitive leaderboard showed less accountability among high performers. Our findings can inform AI providers and legal scholars in designing interventions and policies that preserve open-source innovation while incentivizing ethical uptake.