Towards Robust ESG Analysis Against Greenwashing Risks: Aspect-Action Analysis with Cross-Category Generalization

Sustainability reports are key for evaluating companies' environmental, social and governance, ESG performance, but their content is increasingly obscured by greenwashing - sustainability claims that are misleading, exaggerated, and fabricated. Yet, existing NLP approaches for ESG analysis lack robustness against greenwashing risks, often extracting insights that reflect misleading or exaggerated sustainability claims rather than objective ESG performance. To bridge this gap, we introduce A3CG - Aspect-Action Analysis with Cross-Category Generalization, as a novel dataset to improve the robustness of ESG analysis amid the prevalence of greenwashing. By explicitly linking sustainability aspects with their associated actions, A3CG facilitates a more fine-grained and transparent evaluation of sustainability claims, ensuring that insights are grounded in verifiable actions rather than vague or misleading rhetoric. Additionally, A3CG emphasizes cross-category generalization. This ensures robust model performance in aspect-action analysis even when companies change their reports to selectively favor certain sustainability areas. Through experiments on A3CG, we analyze state-of-the-art supervised models and LLMs, uncovering their limitations and outlining key directions for future research.

Distraction-free Embeddings for Robust VQA

The generation of effective latent representations and their subsequent refinement to incorporate precise information is an essential prerequisite for Vision-Language Understanding (VLU) tasks such as Video Question Answering (VQA). However, most existing methods for VLU focus on sparsely sampling or fine-graining the input information (e.g., sampling a sparse set of frames or text tokens), or adding external knowledge. We present a novel "DRAX: Distraction Removal and Attended Cross-Alignment" method to rid our cross-modal representations of distractors in the latent space. We do not exclusively confine the perception of any input information from various modalities but instead use an attention-guided distraction removal method to increase focus on task-relevant information in latent embeddings. DRAX also ensures semantic alignment of embeddings during cross-modal fusions. We evaluate our approach on a challenging benchmark (SUTD-TrafficQA dataset), testing the framework's abilities for feature and event queries, temporal relation understanding, forecasting, hypothesis, and causal analysis through extensive experiments.

Commonsense and Named Entity Aware Knowledge Grounded Dialogue Generation

Grounding dialogue on external knowledge and interpreting linguistic patterns in dialogue history context, such as ellipsis, anaphora, and co-references is critical for dialogue comprehension and generation. In this paper, we present a novel open-domain dialogue generation model which effectively utilizes the large-scale commonsense and named entity based knowledge in addition to the unstructured topic-specific knowledge associated with each utterance. We enhance the commonsense knowledge with named entity-aware structures using co-references. Our proposed model utilizes a multi-hop attention layer to preserve the most accurate and critical parts of the dialogue history and the associated knowledge. In addition, we employ a Commonsense and Named Entity Enhanced Attention Module, which starts with the extracted triples from various sources and gradually finds the relevant supporting set of triples using multi-hop attention with the query vector obtained from the interactive dialogue-knowledge module. Empirical results on two benchmark dataset demonstrate that our model significantly outperforms the state-of-the-art methods in terms of both automatic evaluation metrics and human judgment. Our code is publicly available at \href{https://github.com/deekshaVarshney/CNTF}{https://github.com/deekshaVarshney/CNTF}; \href{https://www.iitp.ac.in/~ai-nlp-ml/resources/codes/CNTF.zip}{https://www.iitp.ac.in/-ai-nlp-ml/resources/ codes/CNTF.zip}.