Dataset for: Artificial Intelligence and ESG Disclosure: Evaluating Large Language Models for Identifying Symbolic and Substantive Sustainability Communication

Artificial Intelligence and ESG Disclosure:Evaluating Large Language Models for Identifying Symbolic and Substantive Sustainability Communication Contents: - esg_coded_dataset.xlsx - Annual and sustainability reports used for ESG disclosure coding. The reports were obtained from the official investor relations or sustainability webpages of the respective companies and were used as source material for the research. This dataset accompanies the manuscript Artificial Intelligence and ESG Disclosure: Evaluating Large Language Models for Identifying Symbolic and Substantive Sustainability Communication. It contains the ESG-coded dataset used in the study and the publicly available corporate reports that served as the source documents. ESG disclosure excerpts were extracted from these reports, systematically coded using the Operational ESG Disclosure Coding Framework (OEDCF), and analyzed to evaluate the performance of large language models in distinguishing symbolic and substantive sustainability communication. This repository is provided to promote transparency and facilitate the reproducibility of the research.