BERT goes sustainable : an NLP approach to ESG financing

Detalhes bibliográficos
Ano de defesa: 2021
Orientador(a): Não Informado pela instituição
Banca de defesa: Não Informado pela instituição
Tipo de documento: Tese
Tipo de acesso: Acesso aberto
Idioma: eng
Instituição de defesa: Não Informado pela instituição
Programa de Pós-Graduação: Não Informado pela instituição
Departamento: Não Informado pela instituição
País: Não Informado pela instituição
Palavras-chave em Português:
Link de acesso: http://web.bndes.gov.br/bib/jspui/handle/1408/23905
Resumo: Inclui bibliografia: p. 54-57 e notas de rodapé
id BNDES_8cdfb37bf6403974997d0654a62f37f4
oai_identifier_str oai:web.bndes.gov.br:1408/23905
network_acronym_str BNDES
network_name_str Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Social
repository_id_str
spelling BERT goes sustainable : an NLP approach to ESG financingBanco Nacional de Desenvolvimento Econômico e Social (Brasil) - FinanciamentoBrazilian Development Bank - FinancingGlobal Reporting InitiativeLingüística - Processamento de dadosComputational linguisticsResponsabilidade social da empresaSocial responsibility of businessGovernança corporativaCorporate governanceDesenvolvimento sustentávelSustainable developmentAutomaçãoAutomationProcessamento de linguagem natural (Computação)Natural language processing (Computer science)Inclui bibliografia: p. 54-57 e notas de rodapéEnvironmental, Social, and Governance (ESG) factors are a strategic topic for investors and financing institutions like the Brazilian Development Bank (BNDES). Currently, the Brazilian bank’s experts are developing a framework based on those factors to assess companies' sustainable financing. In this work, we identify an opportunity to use Natural Language Processing (NLP) in this development. This opportunity arises from the observation that a critical document to the ESG analysis is the company annual activity report. This document undergoes a manual screening, and later it is decomposed, and its parts are redirected to specialists’ analysis. Therefore, the screening process would largely benefit from NLP to automate the classification of text excerpts from the annual report. The proposed automation solution is based on different Bidirectional Encoder Representations from Transformers (BERT) architectures, which rely on the attention mechanism to achieve optimal results on sentence-level analysis tasks. We devised a text classification task to enable the analysis of excerpts from the annual activity report of companies considering three categories, according to the ESG reference standard, the Global Reporting Initiative (GRI). We produced the training and validation sets from Brazilian companies’ annual reports from the GRI database to validate our experiments. To establish a benchmark, we implemented a baseline solution using a classic NLP approach, Naïve Bayes, which got a 51% accuracy and 50,33% F1-score. RoBERTa and BERT-large achieved 88% accuracy and almost 85% F1- score, the best results obtained from our experiments with different BERT architectures. Also, Albert showed to be a possible alternative for limited memory devices, with 85% accuracy and 78.5924% F1-score. Finally, we experimented with a multilingual setup that would be interesting for a scenario where the BNDES wants a more generic model that can analyze English or Portuguese annual reports. Bert multilingual model reached almost 86% accuracy and 81.18% F1-score. The proposed methodology to the GRI text classification and the BERT model selection for the ESG analysis of annual activity reports are significant contributions presented in this dissertation, aiming to improve the BNDES ESG framework substantially.Torroni, PaoloAlmeida, Vanessa da Rocha SantosRuberg, Nicolaas2023-12-08T15:20:37Z2023-12-08T15:20:37Z2021info:eu-repo/semantics/publishedVersioninfo:eu-repo/semantics/doctoralThesis57 p.application/pdfRUBERG, Nicolaas. BERT goes sustainable : an NLP approach to ESG financing. Bologna, 2021. 57 f. Dissertação (Mestrado) - Università di Bologna, Department of Computer Science and Engineering, Bologna, 2021http://web.bndes.gov.br/bib/jspui/handle/1408/23905engreponame:Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Socialinstname:Banco Nacional de Desenvolvimento Econômico e Social (BNDES)instacron:BNDESinfo:eu-repo/semantics/openAccess2023-12-08T15:43:51Zoai:web.bndes.gov.br:1408/23905Repositório Temáticohttps://web.bndes.gov.br/bib/jspui/PUBhttp://web.bndes.gov.br/bib/oai/requestbiblioteca.digital@bndes.gov.br||biblioteca@economia.gov.bropendoar:https://web.bndes.gov.br/bib/jspui/?locale=pt_BR2023-12-08T15:43:51Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Social - Banco Nacional de Desenvolvimento Econômico e Social (BNDES)false
dc.title.none.fl_str_mv BERT goes sustainable : an NLP approach to ESG financing
title BERT goes sustainable : an NLP approach to ESG financing
spellingShingle BERT goes sustainable : an NLP approach to ESG financing
Banco Nacional de Desenvolvimento Econômico e Social (Brasil) - Financiamento
Brazilian Development Bank - Financing
Global Reporting Initiative
Lingüística - Processamento de dados
Computational linguistics
Responsabilidade social da empresa
Social responsibility of business
Governança corporativa
Corporate governance
Desenvolvimento sustentável
Sustainable development
Automação
Automation
Processamento de linguagem natural (Computação)
Natural language processing (Computer science)
title_short BERT goes sustainable : an NLP approach to ESG financing
title_full BERT goes sustainable : an NLP approach to ESG financing
title_fullStr BERT goes sustainable : an NLP approach to ESG financing
title_full_unstemmed BERT goes sustainable : an NLP approach to ESG financing
title_sort BERT goes sustainable : an NLP approach to ESG financing
dc.contributor.none.fl_str_mv Torroni, Paolo
Almeida, Vanessa da Rocha Santos
Ruberg, Nicolaas
dc.subject.por.fl_str_mv Banco Nacional de Desenvolvimento Econômico e Social (Brasil) - Financiamento
Brazilian Development Bank - Financing
Global Reporting Initiative
Lingüística - Processamento de dados
Computational linguistics
Responsabilidade social da empresa
Social responsibility of business
Governança corporativa
Corporate governance
Desenvolvimento sustentável
Sustainable development
Automação
Automation
Processamento de linguagem natural (Computação)
Natural language processing (Computer science)
topic Banco Nacional de Desenvolvimento Econômico e Social (Brasil) - Financiamento
Brazilian Development Bank - Financing
Global Reporting Initiative
Lingüística - Processamento de dados
Computational linguistics
Responsabilidade social da empresa
Social responsibility of business
Governança corporativa
Corporate governance
Desenvolvimento sustentável
Sustainable development
Automação
Automation
Processamento de linguagem natural (Computação)
Natural language processing (Computer science)
description Inclui bibliografia: p. 54-57 e notas de rodapé
publishDate 2021
dc.date.none.fl_str_mv 2021
2023-12-08T15:20:37Z
2023-12-08T15:20:37Z
dc.type.status.fl_str_mv info:eu-repo/semantics/publishedVersion
dc.type.driver.fl_str_mv info:eu-repo/semantics/doctoralThesis
format doctoralThesis
status_str publishedVersion
dc.identifier.uri.fl_str_mv RUBERG, Nicolaas. BERT goes sustainable : an NLP approach to ESG financing. Bologna, 2021. 57 f. Dissertação (Mestrado) - Università di Bologna, Department of Computer Science and Engineering, Bologna, 2021
http://web.bndes.gov.br/bib/jspui/handle/1408/23905
identifier_str_mv RUBERG, Nicolaas. BERT goes sustainable : an NLP approach to ESG financing. Bologna, 2021. 57 f. Dissertação (Mestrado) - Università di Bologna, Department of Computer Science and Engineering, Bologna, 2021
url http://web.bndes.gov.br/bib/jspui/handle/1408/23905
dc.language.iso.fl_str_mv eng
language eng
dc.rights.driver.fl_str_mv info:eu-repo/semantics/openAccess
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv 57 p.
application/pdf
dc.source.none.fl_str_mv reponame:Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Social
instname:Banco Nacional de Desenvolvimento Econômico e Social (BNDES)
instacron:BNDES
instname_str Banco Nacional de Desenvolvimento Econômico e Social (BNDES)
instacron_str BNDES
institution BNDES
reponame_str Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Social
collection Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Social
repository.name.fl_str_mv Biblioteca Digital do Banco Nacional de Desenvolvimento Econômico e Social - Banco Nacional de Desenvolvimento Econômico e Social (BNDES)
repository.mail.fl_str_mv biblioteca.digital@bndes.gov.br||biblioteca@economia.gov.br
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