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arXiv 2607.17122cs.CL

Scope3Trace:基于证据的可持续发展报告中范围三温室气体排放识别与提取

Scope3Trace: Evidence-Based Identification and Extraction of Scope 3 GHG Emissions from Sustainability Reports

发表机构新南威尔士大学悉尼分校
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  • UNSW Sydney(新南威尔士大学悉尼分校)

机构由 AI 辅助整理,请以论文原文为准。

Siyuan Zheng, Yifan Duan, Chao Xue, Flora D. Salim

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中文总结 AI 辅助

研究针对范围三温室气体排放分析难题,提出Scope3Trace框架,集成多种技术从ESG和可持续发展报告中提取相关信息,并构建多模态数据集,实现了异构可持续发展披露信息可靠提取与透明整合,且提取精度高。

中文摘要 AI 辅助

范围三温室气体排放占企业碳足迹的大部分,但由于披露稀疏、报告文档格式多样以及证据可追溯性有限,难以大规模分析。现有方法通常依赖大语言模型从ESG报告中提取排放信息,但往往缺乏明确的证据基础或依赖昂贵的人工注释和验证。为应对这些挑战,我们提出Scope3Trace,一个基于证据的信息提取框架,旨在从现实世界的ESG和可持续发展报告中提取可解释和可追溯的范围三排放信息。该框架集成了文档信息提取管道,包括PDF收集和OCR解析、大语言模型辅助的页面定位和表格重建,以及组织和建筑层面排放披露的混合规则-大语言模型提取和基于证据的验证。在此框架基础上,我们还贡献了一个双层、基于证据的多模态数据集。Scope3Trace能够可靠地提取和透明整合异构可持续发展披露信息,在从可持续发展报告中提取范围一至三总量和类别级披露方面具有高精度。

英文摘要

Scope 3 greenhouse gas (GHG) emissions account for the majority of corporate carbon footprints, yet remain difficult to analyze at scale due to sparse disclosures, heterogeneous report document formats, and limited evidence traceability. Existing approaches typically rely on large language models to extract emissions information from ESG reports, but often lack explicit evidence grounding or depend on costly manual annotation and verification to ensure extraction reliability. To address these challenges, we propose Scope3Trace, an evidence-grounded information extraction framework designed to extract interpretable and traceable Scope 3 emissions information from real-world ESG and sustainability reports. The framework integrates a document information extraction pipeline that performs PDF collection and OCR parsing, LLM-assisted page localization and table reconstruction, and hybrid rule-LLM extraction of organization- and building-level emissions disclosures with evidence-grounded verification. Building upon this framework, we further contribute a dual-level, evidence-grounded, multimodal dataset comprising organization-level Scope 3 disclosures extracted from heterogeneous sustainability reports. Scope3Trace enables reliable extraction and transparent integration of heterogeneous sustainability disclosures, achieving high accuracy in extracting Scope 1-3 totals and category-level disclosures from sustainability reports.

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