Скачать или смотреть 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

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The views and opinions expressed are those of the panelists and do not reflect the official policy of the ITU.