ESG-DocQA: A Three-Reviewer Validated Dataset for Evidence-Grounded Question Answering over Corporate ESG Reports

ESG-DocQA is a 300-sample benchmark for evidence-grounded question answering over corporate environmental, social, and governance (ESG) reports. The dataset was constructed from page-level ESG report evidence and contains multi-step verification, comparison, and inference questions. The benchmark was produced through iterative human review and three-reviewer validation, achieving substantial inter-reviewer reliability (Fleiss' kappa = 0.644; Krippendorff's alpha = 0.647). The final dataset contains 300 validated samples with domain distribution E=145, S=91, G=64 and answer-type distribution verification=127, comparison=106, inference=67. The repository includes benchmark JSONL records, data dictionary and metadata, annotation guidelines, validation reports, adjudication and replacement logs, and reproducibility scripts. Original ESG report source PDFs and rendered page images are not redistributed due to copyright considerations. Users can locate source reports using the provided source-report manifest and page-level metadata.