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Evaluating TCFD reporting—A new application of zero-shot analysis to climate-related financial disclosures

We examine climate-related disclosures in a large sample of reports published by banks that officially endorsed the recommendations of the Task Force for Climate-related Financial Disclosures (TCFD). In doing so, we introduce a new application of the zero-shot text classification. By developing a se...

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Detalles Bibliográficos
Autores principales: Auzepy, Alix, Tönjes, Elena, Lenz, David, Funk, Christoph
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Public Library of Science 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10621856/
https://www.ncbi.nlm.nih.gov/pubmed/37917605
http://dx.doi.org/10.1371/journal.pone.0288052