# Chitchat with AI: Understand the supply chain carbon disclosure of companies worldwide through Large Language Model

arXiv: https://arxiv.org/abs/2511.00024 · HTML: https://mlsanity.com/paper/2511.00024/

## Key facts

- No citing papers in the map yet (data through 14 Oct 2026).
- Builds on 29 of its 59 references that are in the map.
- First posted on arXiv 26 Oct 2025.

## Builds on (most cited first, 29 of 29)

- [BERT: Pre-training of Deep Bidirectional Transformers for Language Understanding](https://mlsanity.com/paper/1810.04805/) (2018)
- [Language Models are Few-Shot Learners](https://mlsanity.com/paper/2005.14165/) (2020)
- [GPT-4 Technical Report](https://mlsanity.com/paper/2303.08774/) (2023)
- [Training language models to follow instructions with human feedback](https://mlsanity.com/paper/2203.02155/) (2022)
- [LLaMA: Open and Efficient Foundation Language Models](https://mlsanity.com/paper/2302.13971/) (2023)
- [RoBERTa: A Robustly Optimized BERT Pretraining Approach](https://mlsanity.com/paper/1907.11692/) (2019)
- [Chain-of-Thought Prompting Elicits Reasoning in Large Language Models](https://mlsanity.com/paper/2201.11903/) (2022)
- [Judging LLM-as-a-Judge with MT-Bench and Chatbot Arena](https://mlsanity.com/paper/2306.05685/) (2023)
- [DeepSeek-R1: Incentivizing Reasoning Capability in LLMs via Reinforcement Learning](https://mlsanity.com/paper/2501.12948/) (2025)
- [Self-Consistency Improves Chain of Thought Reasoning in Language Models](https://mlsanity.com/paper/2203.11171/) (2022)
- [Self-Instruct: Aligning Language Models with Self-Generated Instructions](https://mlsanity.com/paper/2212.10560/) (2022)
- [G-Eval: NLG Evaluation using GPT-4 with Better Human Alignment](https://mlsanity.com/paper/2303.16634/) (2023)
- [Fast Inference from Transformers via Speculative Decoding](https://mlsanity.com/paper/2211.17192/) (2022)
- [A Survey on LLM-as-a-Judge](https://mlsanity.com/paper/2411.15594/) (2024)
- [Prometheus: Inducing Fine-grained Evaluation Capability in Language Models](https://mlsanity.com/paper/2310.08491/) (2023)
- [From Generation to Judgment: Opportunities and Challenges of LLM-as-a-judge](https://mlsanity.com/paper/2411.16594/) (2024)
- [Prometheus 2: An Open Source Language Model Specialized in Evaluating Other Language Models](https://mlsanity.com/paper/2405.01535/) (2024)
- [Ragas: Automated Evaluation of Retrieval Augmented Generation](https://mlsanity.com/paper/2309.15217/) (2023)
- [TabICL: A Tabular Foundation Model for In-Context Learning on Large Data](https://mlsanity.com/paper/2502.05564/) (2025)
- [TabLLM: Few-shot Classification of Tabular Data with Large Language Models](https://mlsanity.com/paper/2210.10723/) (2022)
- [Large Language Models(LLMs) on Tabular Data: Prediction, Generation, and Understanding -- A Survey](https://mlsanity.com/paper/2402.17944/) (2024)
- [Large Language Models are Not Yet Human-Level Evaluators for Abstractive Summarization](https://mlsanity.com/paper/2305.13091/) (2023)
- [Applying Large Language Models and Chain-of-Thought for Automatic Scoring](https://mlsanity.com/paper/2312.03748/) (2023)
- [Text Clustering with Large Language Model Embeddings](https://mlsanity.com/paper/2403.15112/) (2024)
- [From Supervised to Generative: A Novel Paradigm for Tabular Deep Learning with Large Language Models](https://mlsanity.com/paper/2310.07338/) (2023)
- [Do Large Language Models Rank Fairly? An Empirical Study on the Fairness of LLMs as Rankers](https://mlsanity.com/paper/2404.03192/) (2024)
- [BASS: Batched Attention-optimized Speculative Sampling](https://mlsanity.com/paper/2404.15778/) (2024)
- [CarbonChat: Large Language Model-Based Corporate Carbon Emission Analysis and Climate Knowledge Q&A System](https://mlsanity.com/paper/2501.02031/) (2025)
- [Judging It, Washing It: Scoring and Greenwashing Corporate Climate Disclosures using Large Language Models](https://mlsanity.com/paper/2502.15094/) (2025)

## Abstract (arXiv)

In the context of global sustainability mandates, corporate carbon disclosure has emerged as a critical mechanism for aligning business strategy with environmental responsibility. The Carbon Disclosure Project (CDP) hosts the world's largest longitudinal dataset of climate-related survey responses, combining structured indicators with open-ended narratives, but the heterogeneity and free-form nature of these disclosures present significant analytical challenges for benchmarking, compliance monitoring, and investment screening. This paper proposes a novel decision-support framework that leverages large language models (LLMs) to assess corporate climate disclosure quality at scale. It develops a master rubric that harmonizes narrative scoring across 11 years of CDP data (2010-2020), enabling cross-sector and cross-country benchmarking. By integrating rubric-guided scoring with percentile-based normalization, our method identifies temporal trends, strategic alignment patterns, and inconsistencies in disclosure across industries and regions. Results reveal that sectors such as technology and countries like Germany consistently demonstrate higher rubric alignment, while others exhibit volatility or superficial engagement, offering insights that inform key decision-making processes for investors, regulators, and corporate environmental, social, and governance (ESG) strategists. The proposed LLM-based approach transforms unstructured disclosures into quantifiable, interpretable, comparable, and actionable intelligence, advancing the capabilities of AI-enabled decision support systems (DSSs) in the domain of climate governance.
