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Paper · arXiv

Towards Empowering Consumers through Sentence-level Readability Scoring in German ESG Reports

With the ever-growing urgency of sustainability in the economy and society, and the massive stream of information that comes with it, consumers need reliable access to that information. To address this need, companies began publishing so called Environmental, Social, and Governance (ESG) reports, both voluntarily and forced by law. To serve the public, these reports must be addressed not only to financial experts but also to non-expert audiences. But are they written clearly enough? In this work, we extend an existing sentence-level dataset of German ESG reports with crowdsourced readability annotations. We find that, in general, native speakers perceive sentences in ESG reports as easy t...

AuthorsBenjamin Josef Schüßler, Jakob Prange
Primary categorycs.CL
Published31 March 2026
Last updated at source31 March 2026
cs.CLcs.AI
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