71. Measuring Sustainability Disclosure Quality with AI-Assisted Semantic Analysis: A Study of Taiwanese Technology Firms
Invited abstract in session Operations Research and the Common Good (special edition), stream OR and Ethics, and Societal Perspectives.
Authors (first author is the speaker)
| 1. | QIYAO HONG
|
| Department of Accounting, National Yunlin University of Science and Technology (TAIWAN) |
Abstract
This study proposes an AI-based approach to measure sustainability disclosure quality in corporate reports. Unlike dictionary-based methods, which rely on word frequency and may overlook contextual meaning, this study uses a multilingual zero-shot semantic classification model for sentence-level analysis. It classifies report content into concrete action statements and generic statements, and constructs a disclosure quality score based on their proportion. Evidence from Taiwanese technology firms suggests that higher external ESG ratings may be associated with higher disclosure quality scores.
Keywords
- Sustainable Development
- Artificial Intelligence
- Financial and Management Accounting
Status: accepted
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