Abstract
Exaggeration is a major indicator of greenwashing, typified by excessively optimistic or idealistic portrayals for environmental protection. The purpose of this study is to identify exaggerated information in environmental, social and governance (ESG) reports by using generative artificial intelligence (GenAI). We analyze a collection of ESG reports using three prompt engineering strategies: few-shot, zero-shot, and chain of thought (COT). We also cross-validate our results using traditional text analytics and human intelligence. Using this strategy, we evaluate exaggeration in ESG reports in a novel way using GenAI. The use of GenAI creates a strong foundation for further study in these and related fields.
| Original language | English |
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| Title of host publication | Proceedings of the 24th International Conference on Electronic Business, ICEB 2024 |
| Editors | Eldon Y. Li, Patrick Y. K. Chau, Christy M. K. Cheung |
| Publisher | International Consortium for Electronic Business |
| Pages | 684-689 |
| Number of pages | 6 |
| Volume | 24 |
| Publication status | Published - Oct 2024 |
| Event | 24th International Conference on Electronic Business, ICEB 2024 - Zhuhai, China Duration: 24 Oct 2024 → 28 Oct 2024 https://iceb2024.johogo.com/ (Conference website) https://aisel.aisnet.org/iceb2024/ (Conference proceedings) |
Publication series
| Name | Proceedings of the International Conference on Electronic Business (ICEB) |
|---|---|
| Publisher | International Consortium for Electronic Business |
| ISSN (Print) | 1683-0040 |
Conference
| Conference | 24th International Conference on Electronic Business, ICEB 2024 |
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| Country/Territory | China |
| City | Zhuhai |
| Period | 24/10/24 → 28/10/24 |
| Internet address |
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Scopus Subject Areas
- General Business,Management and Accounting
- General Computer Science
User-Defined Keywords
- GenAI
- ESG
- exaggerated information