Explainable natural language processing for corporate sustainability analysis

Keane Ong, Rui Mao, Ranjan Satapathy, Ricardo Shirota Filho, Erik Cambria, Johan Sulaeman, Gianmarco Mengaldo

Abstract: Highlights•Subjective sustainability assessments stem from the complexity of sustainability.•Sustainability disclosures are incomplete, ambiguous, unreliable and sophisticated.•Interpreting sustainability disclosures is tedious and can involve bias.•NLP automates sustainability analysis and may partially addresses bias.•Integrating AI linguistic analysis with XAI capabilities mitigates subjectivity.