Assessing the decision-utility of corporate nature-related disclosures with AI скачать в хорошем качестве

Assessing the decision-utility of corporate nature-related disclosures with AI

Companies’ nature-related disclosure is insufficient for decision making. This situation is unlikely to improve as long as it remains voluntary, even under initiatives such as the Task Force on Nature-related Financial Disclosures (TNFD). To investigate the decision-usefulness of these disclosures, the presenters develop AskNature, an AI-powered Question Answering (QA) tool that uses Retrieval Augmented Generation (RAG) to analyze corporate reports and score their alignment with TNFD recommendations. They apply AskNature to the Corporate Sustainability Reports (CSRs) of the Nature Action 100 (NA100) companies, a group selected for their systemic importance in reversing nature loss. Their analysis reveals a disconnect between reporting and reality: disclosures are dominated by positive sentiment despite ongoing biodiversity loss, geographically ignore many of the world’s most critical natural assets, and contain commitments that score high on declaration but low on specificity and even lower on legal enforceability. Overall, current CSR disclosures, although aligned with the TNFD, are not sufficiently decision-useful for stakeholders and lack legal enforceability. Speakers: Ario Saeid Vaghefi Academic Associate, Department of Geography , University of Zurich Moderators: David Thau Global Data and Technology Lead Scientist, WWF AI for Good is identifying innovative AI applications, building skills and standards, and advancing partnerships to solve global challenges. AI for Good is organized by ITU in partnership with over 50 UN partners and co-convened with the Government of Switzerland. Join the Neural Network! 👉https://aiforgood.itu.int/neural-netw... The AI for Good networking community platform powered by AI. Designed to help users build connections with innovators and experts, link innovative ideas with social impact opportunities, and bring the community together to solve global challenges using AI. 🔴 Watch the latest #AIforGood videos!    / aiforgood   📩 Stay updated and join our weekly AI for Good newsletter: http://eepurl.com/gI2kJ5 🗞Check out the latest AI for Good news: https://aiforgood.itu.int/newsroom/ 📱Explore the AI for Good blog: https://aiforgood.itu.int/ai-for-good... 🌎 Connect on our social media: Website: https://aiforgood.itu.int/ X:   / aiforgood   LinkedIn Page:   / 26511907   LinkedIn Group:   / 8567748   Instagram:   / aiforgood   Facebook:   / aiforgood   Disclaimer: The views and opinions expressed are those of the panelists and do not reflect the official policy of the ITU.