Article
AI-Assisted Assessment of Sustainability Reports Using Large Language Models
2026-05-20
Abstract excerpt
<title>Abstract</title> <p>Sustainability Reporting (SR) has become a critical mechanism for corporate accountability. However, assessment approaches based on Disclosure Indices (DIs) are constrained by subjectivity, inconsistency, and time inefficiency because they rely on manual evaluation. This study addresses these limitations by developing an AI-assisted assessment system using a Design Science Research (DSR...
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Identifiers and source
- Literature Corpus work
- bda6ee2f-c8af-54c9-af34-d56238abc613
- DOI
- 10.21203/rs.3.rs-9250943/v1
