Developing an ESG-Oriented Large Language Model through ESG Practices

This repository contains the code and additional resources associated with the paper Developing an ESG-Oriented Large Language Model through ESG Practices, accepted for publication at The 2nd Workshop on Advances in Financial AI Workshop @ ICLR 2026.

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CITING

Assis, G., Surica, A., Kroll, P., Aires, G., Rabbani, D., Bollis, E., Pellicer, L., & Paes, A. (2026). Developing an ESG-Oriented Large Language Model through ESG Practices. arXiv. https://arxiv.org/abs/2603.20480

BIBTEX

@inproceedings{
    assis2026developing,
    title={Developing an {ESG}-Oriented Large Language Model through {ESG} Practices},
    author={Gabriel Assis and Ayrton Surica and Pedro Kroll and Gabriela Aires and Darian Rabbani and Edson Bollis and Lucas Pellicer and Aline Paes},
    booktitle={The 2nd Workshop on Advances in Financial AI Workshop: Towards Agentic and Responsible Systems},
    year={2026},
    url={https://openreview.net/forum?id=EKp4ybPdmr}
}

FUNDING

This research was supported by the Conselho Nacional de Desenvolvimento Científico e Tecnológico (CNPq, process 307088/2023-5); the Fundação Carlos Chagas Filho de Amparo à Pesquisa do Estado do Rio de Janeiro (FAPERJ, processes SEI-260003/002930/2024 and SEI-260003/000614/2023); and the Coordenação de Aperfeiçoamento de Pessoal de Nível Superior (CAPES, Finance Code 001). The authors would like to thank the Instituto de Ciência e Tecnologia Itaú (ICTi). All the conclusions expressed by the authors do not reflect the opinions of Itaú Unibanco and Instituto de Ciência e Tecnologia Itaú. Also, it must not result in any commercial process. Finally, all data used in this study comply with the Brazilian General Data Protection Law (LGPD).