ESG-Bench: Benchmarking Long-Context ESG Reports for Hallucination Mitigation

Fuente: arXiv
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Autori principali: Sun, Siqi, Wu, Ben Peng, Jin, Mali, Bai, Peizhen, Zhang, Hanpei, Song, Xingyi
Natura: Preprint
Pubblicazione: 2026
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author Sun, Siqi
Wu, Ben Peng
Jin, Mali
Bai, Peizhen
Zhang, Hanpei
Song, Xingyi
author_facet Sun, Siqi
Wu, Ben Peng
Jin, Mali
Bai, Peizhen
Zhang, Hanpei
Song, Xingyi
contents As corporate responsibility increasingly incorporates environmental, social, and governance (ESG) criteria, ESG reporting is becoming a legal requirement in many regions and a key channel for documenting sustainability practices and assessing firms' long-term and ethical performance. However, the length and complexity of ESG disclosures make them difficult to interpret and automate the analysis reliably. To support scalable and trustworthy analysis, this paper introduces ESG-Bench, a benchmark dataset for ESG report understanding and hallucination mitigation in large language models (LLMs). ESG-Bench contains human-annotated question-answer (QA) pairs grounded in real-world ESG report contexts, with fine-grained labels indicating whether model outputs are factually supported or hallucinated. Framing ESG report analysis as a QA task with verifiability constraints enables systematic evaluation of LLMs' ability to extract and reason over ESG content and provides a new use case: mitigating hallucinations in socially sensitive, compliance-critical settings. We design task-specific Chain-of-Thought (CoT) prompting strategies and fine-tune multiple state-of-the-art LLMs on ESG-Bench using CoT-annotated rationales. Our experiments show that these CoT-based methods substantially outperform standard prompting and direct fine-tuning in reducing hallucinations, and that the gains transfer to existing QA benchmarks beyond the ESG domain.
format Preprint
id arxiv_https___arxiv_org_abs_2603_13154
institution arXiv
publishDate 2026
record_format arxiv
spellingShingle ESG-Bench: Benchmarking Long-Context ESG Reports for Hallucination Mitigation
Sun, Siqi
Wu, Ben Peng
Jin, Mali
Bai, Peizhen
Zhang, Hanpei
Song, Xingyi
Computation and Language
Artificial Intelligence
As corporate responsibility increasingly incorporates environmental, social, and governance (ESG) criteria, ESG reporting is becoming a legal requirement in many regions and a key channel for documenting sustainability practices and assessing firms' long-term and ethical performance. However, the length and complexity of ESG disclosures make them difficult to interpret and automate the analysis reliably. To support scalable and trustworthy analysis, this paper introduces ESG-Bench, a benchmark dataset for ESG report understanding and hallucination mitigation in large language models (LLMs). ESG-Bench contains human-annotated question-answer (QA) pairs grounded in real-world ESG report contexts, with fine-grained labels indicating whether model outputs are factually supported or hallucinated. Framing ESG report analysis as a QA task with verifiability constraints enables systematic evaluation of LLMs' ability to extract and reason over ESG content and provides a new use case: mitigating hallucinations in socially sensitive, compliance-critical settings. We design task-specific Chain-of-Thought (CoT) prompting strategies and fine-tune multiple state-of-the-art LLMs on ESG-Bench using CoT-annotated rationales. Our experiments show that these CoT-based methods substantially outperform standard prompting and direct fine-tuning in reducing hallucinations, and that the gains transfer to existing QA benchmarks beyond the ESG domain.
title ESG-Bench: Benchmarking Long-Context ESG Reports for Hallucination Mitigation
topic Computation and Language
Artificial Intelligence
url https://arxiv.org/abs/2603.13154