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Playing Along: Learning a Double-Agent Defender for Belief Steering via Theory of Mind RPA-Check: A Multi-Stage Automated Framework for Evaluating Dynamic LLM-based Role-Playing Agents A Triadic Suffix Tokenization Scheme for Numerical Reasoning Hidden Measurement Error in LLM Pipelines Distorts Annotation, Evaluation, and Benchmarking Synthius-Mem: Brain-Inspired Hallucination-Resistant Persona Memory Achieving 94.4% Memory Accuracy and 99.6% Adversarial Robustness on LoCoMo Time is Not a Label: Continuous Phase Rotation for Temporal Knowledge Graphs and Agentic Memory NovBench: Evaluating Large Language Models on Academic Paper Novelty Assessment Policy Split: Incentivizing Dual-Mode Exploration in LLM Reinforcement with Dual-Mode Entropy Regularization METER: Evaluating Multi-Level Contextual Causal Reasoning in Large Language Models Think Before you Write: QA-Guided Reasoning for Character Descriptions in Books METRO: Towards Strategy Induction from Expert Dialogue Transcripts for Non-collaborative Dialogues Retrieval as Generation: A Unified Framework with Self-Triggered Information Planning Do LLMs Know Tool Irrelevance? Demystifying Structural Alignment Bias in Tool Invocations Enhancing Multimodal Large Language Models for Ancient Chinese Character Evolution Analysis via Glyph-Driven Fine-Tuning Polyglot Teachers: Evaluating Language Models for Multilingual Synthetic Data Generation Exploring Knowledge Conflicts for Faithful LLM Reasoning: Benchmark and Method CocoaBench: Evaluating Unified Digital Agents in the Wild MathAgent: Adversarial Evolution of Constraint Graphs for Mathematical Reasoning Data Synthesis Evaluating Memory Capability in Continuous Lifelog Scenario How Robust Are Large Language Models for Clinical Numeracy? An Empirical Study on Numerical Reasoning Abilities in Clinical Contexts Efficient Training for Cross-lingual Speech Language Models Shared Emotion Geometry Across Small Language Models: A Cross-Architecture Study of Representation, Behavior, and Methodological Confounds A Systematic Analysis of the Impact of Persona Steering on LLM Capabilities Uncertainty-Aware Web-Conditioned Scientific Fact-Checking When Valid Signals Fail: Regime Boundaries Between LLM Features and RL Trading Policies When Verification Fails: How Compositionally Infeasible Claims Escape Rejection Mem$^2$Evolve: Towards Self-Evolving Agents via Co-Evolutionary Capability Expansion and Experience Distillation AOP-Smart: A RAG-Enhanced Large Language Model Framework for Adverse Outcome Pathway Analysis OccuBench: Evaluating AI Agents on Real-World Professional Tasks via Language Environment Simulation Advancing Polish Language Modeling through Tokenizer Optimization in the Bielik v3 7B and 11B Series
Chitchat with AI: Understand the supply chain carbon disc...
Haotian Hang, Yueyang Shen, Vicky Zhu, Jose Cruz, Michelle Li · 2025-10-26 · via cs.CL updates on arXiv.org

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.