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| Main Authors: | , , , , , |
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| Format: | Preprint |
| Published: |
2026
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| Subjects: | |
| Online Access: | https://arxiv.org/abs/2602.17106 |
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| _version_ | 1866910026771202048 |
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| author | Cai, Xiaoran Yang, Wang Ren, Xiyu Law, Chekun Sharma, Rohit Qi, Peng |
| author_facet | Cai, Xiaoran Yang, Wang Ren, Xiyu Law, Chekun Sharma, Rohit Qi, Peng |
| contents | Sustainability or ESG rating agencies use company disclosures and external data to produce scores or ratings that assess the environmental, social, and governance performance of a company. However, sustainability ratings across agencies for a single company vary widely, limiting their comparability, credibility, and relevance to decision-making. To harmonize the rating results, we propose adopting a universal human-AI collaboration framework to generate trustworthy benchmark datasets for evaluating sustainability rating methodologies. The framework comprises two complementary parts: STRIDE (Sustainability Trust Rating & Integrity Data Equation) provides principled criteria and a scoring system that guide the construction of firm-level benchmark datasets using large language models (LLMs), and SR-Delta, a discrepancy-analysis procedural framework that surfaces insights for potential adjustments. The framework enables scalable and comparable assessment of sustainability rating methodologies. We call on the broader AI community to adopt AI-powered approaches to strengthen and advance sustainability rating methodologies that support and enforce urgent sustainability agendas. |
| format | Preprint |
| id |
arxiv_https___arxiv_org_abs_2602_17106 |
| institution | arXiv |
| publishDate | 2026 |
| record_format | arxiv |
| spellingShingle | Toward Trustworthy Evaluation of Sustainability Rating Methodologies: A Human-AI Collaborative Framework for Benchmark Dataset Construction Cai, Xiaoran Yang, Wang Ren, Xiyu Law, Chekun Sharma, Rohit Qi, Peng Artificial Intelligence Sustainability or ESG rating agencies use company disclosures and external data to produce scores or ratings that assess the environmental, social, and governance performance of a company. However, sustainability ratings across agencies for a single company vary widely, limiting their comparability, credibility, and relevance to decision-making. To harmonize the rating results, we propose adopting a universal human-AI collaboration framework to generate trustworthy benchmark datasets for evaluating sustainability rating methodologies. The framework comprises two complementary parts: STRIDE (Sustainability Trust Rating & Integrity Data Equation) provides principled criteria and a scoring system that guide the construction of firm-level benchmark datasets using large language models (LLMs), and SR-Delta, a discrepancy-analysis procedural framework that surfaces insights for potential adjustments. The framework enables scalable and comparable assessment of sustainability rating methodologies. We call on the broader AI community to adopt AI-powered approaches to strengthen and advance sustainability rating methodologies that support and enforce urgent sustainability agendas. |
| title | Toward Trustworthy Evaluation of Sustainability Rating Methodologies: A Human-AI Collaborative Framework for Benchmark Dataset Construction |
| topic | Artificial Intelligence |
| url | https://arxiv.org/abs/2602.17106 |