The paper, "Evaluating the impact of report readability on ESG scores: A generative AI approach," on research conducted by aiESG President Managi and Shimamura Tanaka, has been published in the International Review of Financial Analysis.

In this study, we developed our own index for evaluating the readability of sustainability reports and analyzed it by taking into account the context of the text. By reflecting the context of the report, which was conventionally considered difficult, a strong linkage with ESG scores was confirmed, and the index was found to be useful for more accurate ESG evaluation of companies. In the future, it is expected that investors and companies will utilize this indicator when disclosing and evaluating ESG information, resulting in more objective and transparent sustainability assessments.

This paper is available from Science Direct, provided by Elsevier.
https://www.sciencedirect.com/science/article/pii/S1057521925001140

In addition, the following other papers have been published by aiESG this year. Please take a moment to read them.

Li, C., A. Keeley, S. Takeda, D. Seki, and S. Managi. 2025. "ESG Tendencies from News Investigated by AI Trained by Human Intelligence. ", Business Strategy and the Environment 34 (2): 1880-1895.
https://onlinelibrary.wiley.com/doi/full/10.1002/bse.4089

Li, C., A. Keeley, S. Takeda, D. Seki, and S. Managi. 2025. "Investor's ESG Tendency Probed by Pre-trained Transformers. ", Corporate Social Responsibility and Environmental Management.
https://onlinelibrary.wiley.com/doi/10.1002/csr.3055

Chen, Y., C. Zhou, D. Zhang, J. Xie, and S. Managi. 2025. "Mitigating Climate Policy Shocks Through Mergers and Acquisitions? An Empirical An Empirical Investigation of International Oil and Gas Firms", Corporate Social Responsibility and Environmental Management . 
https://onlinelibrary.wiley.com/doi/10.1002/csr.3108

 Okuyama, A., S. Tsugawa, C. Matsunaga, and S. Managi. 2025. "Companies adjust tax payments to offset changes in publicly perceived impact on environmental, social, and governance factors", Humanities and Social Sciences Communications 12, 115.
https://www.nature.com/articles/s41599-024-04199-4

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