EulerESG: Automating ESG Disclosure Analysis with LLMs

Excerpt

arXiv:2511.21712v2 Announce Type: replace-cross Abstract: Environmental, Social, and Governance (ESG) reports have become central to how companies communicate climate risk, social impact, and governance practices, yet they are still published primarily as long, heterogeneous PDF documents. This makes it difficult to systematically answer seemingly simple questions. Existing tools either rely on brittle rule-based extraction or treat ESG reports as generic text, without explicitly modelling the u