Abstract
In this paper, we introduce an expert-annotated dataset for detecting real-world environmental claims made by listed companies. We train and release baseline models for detecting environmental claims using this new dataset. We further preview potential applications of our dataset: We use our fine-tuned model to detect environmental claims made in answer sections of quarterly earning calls between 2012 and 2020 - and we find that the amount of environmental claims steadily increased since the Paris Agreement in 2015.
Leippold, Markus