What Transfers Under Source Shift? Definitions, Examples, and Fine-Tuning for Climate Disclosure Classification
Climate disclosure classification is a fundamental task for analysing corporate climate disclosures, yet such disclosures appear in many different sources -- annual reports, press releases, and earnings calls -- that differ in length, purpose, and writing style. Existing evaluations are mostly conducted within a single source, leaving open whether common LLM adaptation strategies remain effective under source shift. We reframe climate disclosure classification as a cross-source adaptation problem and study three widely used adaptation strategies -- definitions, examples, and fine-tuning -- across eleven open- and closed-source LLMs, using two corpora that share the same label space but co...
| Authors | Guosheng Li, Fenghui Ren, Bin Liu et al. |
|---|---|
| Primary category | cs.CL |
| Published | 20 July 2026 |
| Last updated at source | 2 September 2026 |
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