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Kerstin Forster

LMU Munich School of Management

Munich, 80539

Germany

  • LMU Munich School of Management

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Scholarly Papers (1)

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Assessing corporate sustainability with large language models: Evidence from Europe

TRR 266 Accounting for Transparency Working Paper Series No. 202
Number of pages: 129 Posted: 22 Jul 2025 Last Revised: 30 Apr 2026
Kerstin Forster, Lucas Keil, Victor Wagner, Maximilian A. Müller, Thorsten Sellhorn and Stefan Feuerriegel
LMU Munich School of Management, University of Cologne, LMU Munich School of Management, University of Cologne, Ludwig-Maximilians-Universitaet (LMU) Munich and LMU Munich
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Abstract:

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ESG disclosure, Sustainability reporting, Large language models, Retrieval-augmented generation, Machine learning, CSRD, ESRS, ESG performance, Information extraction, Corporate transparency