Carbon Accounting Disclosure and Compliance Checking System

A Wikirate dataset [26] of 500 ESG reports from publicly traded firms in various sectors was used to test CESG-AI. The dataset was carefully chosen to represent many dimensions: Industry Distribution: Manufacturing (32%), Energy (26%), Financial Services (18%), Transportation (12%), Other (12%), North America (35%), Europe (30%), Asia-Pacific (25%), and Other (10%) Company Size: Large (45%), Mid (35%), and Small (20%). Many reports use various frameworks, including GRI (58%), SASB (42%), and TCFD (37%). Report length: 24–312 pages (mean = 87). Carbon disclosure maturity: Advanced (28%), Intermediate (47%), and Basic (25%). These reports used the Wikirate database, business websites, and regulatory filings to ensure thorough coverage.