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  1. Cheap talk in corporate climate commitments
    the role of active institutional ownership, signaling, materiality, and sentiment
    Autor*in: Bingler, Julia Anna; Kraus, Mathias; Leippold, Markus; Webersinke, Nicolas
    Erschienen: 2022
    Verlag:  Swiss Finance Institute, Geneva

    Corporate climate disclosures based on the TCFD recommendations are considered an important prerequisite to managing climate-related financial risks. At the same time, current disclosures are imprecise, inaccurate, and greenwashing-prone. Yet,... mehr

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    Verlag (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    VS 544
    Fernleihe:
    keine Fernleihe

     

    Corporate climate disclosures based on the TCFD recommendations are considered an important prerequisite to managing climate-related financial risks. At the same time, current disclosures are imprecise, inaccurate, and greenwashing-prone. Yet, existing research on this matter suffers from small samples or inaccuracies. Therefore, we introduce a scalable deep learning approach to enable comprehensive climate disclosure analyses of large samples by fine-tuning the ClimateBert model. Our model significantly outperforms previous approaches. We then extract the amount of cheap talk, defined as the share of precise versus imprecise climate commitments, of 14,584 annual reports of the MSCI World index firms from 2010 to 2020. Finally, we use this data to test various hypotheses on the drivers of cheap talk. We find that institutional ownership, targeted institutional investor engagement, materiality and downside risk disclosures are associated with less cheap talk. Signaling by publicly supporting the TCFD is associated with more cheap talk

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Research paper series / Swiss Finance Institute ; no 22, 01
    Schlagworte: Corporate climate disclosures; voluntary reporting; commitments; TCFD recommendations; textual analysis; natural language processing
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (circa 59 Seiten), Illustrationen
  2. Cheap Talk in Corporate Climate Commitments
    The effectiveness of climate initiatives
    Autor*in: Bingler, Julia Anna; Kraus, Mathias; Leippold, Markus; Webersinke, Nicolas
    Erschienen: [2022]
    Verlag:  SSRN, [S.l.]

    Corporate climate disclosures are considered an essential prerequisite to managing climate-related financial risks. At the same time, current disclosures are imprecise, inaccurate, and greenwashing-prone. We introduce a deep learning approach to... mehr

    Zugang:
    Verlag (kostenfrei)
    Resolving-System (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Fernleihe:
    keine Fernleihe

     

    Corporate climate disclosures are considered an essential prerequisite to managing climate-related financial risks. At the same time, current disclosures are imprecise, inaccurate, and greenwashing-prone. We introduce a deep learning approach to enable comprehensive climate disclosure analyses by fine-tuning the \climatebert model. From 14,584 annual reports of the MSCI World index firms from 2010 to 2020, we extract the amount of cheap talk, defined as the share of precise versus imprecise climate commitments. We then test various hypotheses by linking three different climate initiatives, namely the Task Force on Climate-Related Financial Disclosure, the Science-Based Targets Initiative, and the Climate Action 100+, to the economic channels of signaling, credibility, and active engagement. In particular, we ask whether these initiatives decrease cheap talk by disciplining companies in how they define and disclose actionable climate commitments in their annual reports

     
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    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Swiss Finance Institute Research Paper ; No. 22-54
    Schlagworte: Corporate climate disclosures; voluntary reporting; commitments; TCFD recommendations; textual analysis; natural language processing
    Weitere Schlagworte: Array
    Umfang: 1 Online-Ressource (60 p)
    Bemerkung(en):

    Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments January 2, 2022 erstellt
  3. chatClimate: grounding conversational AI in climate science
    Autor*in: Vaghefi, Saeid Ashraf; Wang, Qian; Muccione, Veruska; Ni, Jingwei; Kraus, Mathias; Bingler, Julia Anna; Schimanski, Tobias; Colesanti Senni, Chiara; Stammbach, Dominik; Webersinke, Nicolas; Huggel, Christrian; Leippold, Markus
    Erschienen: [2023]
    Verlag:  Swiss Finance Institute, Geneva

    Zugang:
    Resolving-System (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Keine Rechte
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Swiss Finance Institute research paper series ; no 23, 88
    Schlagworte: Klimaforschung; Künstliche Intelligenz; Chatbot; Large Language Model
    Umfang: 1 Online-Ressource (circa 22 Seiten), Illustrationen
  4. CHATREPORT: democratizing sustainability disclosure analysis through LLM-based tools
    Autor*in: Ni, Jingwei; Bingler, Julia Anna; Colesanti Senni, Chiara; Kraus, Mathias; Gostlow, Glen; Schimanski, Tobias; Stammbach, Dominik; Vaghefi, Saeid Ashraf; Wang, Qian; Webersinke, Nicolas; Wekhof, Tobias; Yu, Tingyu; Leippold, Markus
    Erschienen: [2023]
    Verlag:  Swiss Finance Institute, Geneva

    Zugang:
    Resolving-System (kostenfrei)

    Standort:
    Helmut-Schmidt-Universität, Universität der Bundeswehr Hamburg, Universitätsbibliothek
    Fernleihe:
    keine Fernleihe

    Standort:
    ZBW - Leibniz-Informationszentrum Wirtschaft, Standort Kiel
    Signatur:
    Keine Rechte
    Fernleihe:
    keine Fernleihe
    Export in Literaturverwaltung   RIS-Format
      BibTeX-Format
    Quelle: Verbundkataloge
    Sprache: Englisch
    Medientyp: Buch (Monographie)
    Format: Online
    Weitere Identifier:
    Schriftenreihe: Swiss Finance Institute research paper series ; no 23, 111
    Schlagworte: Task Force for Climate-Related Financial Disclosures; Sustainability Report; Large Language Model; ChatGPT
    Umfang: 1 Online-Ressource (circa 32 Seiten), Illustrationen