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Paper · arXiv

Empirical Evaluation of Open-Source Large Language Models for Retrieval-Augmented Generation in ESG Domain

Environmental, Social, and Governance (ESG) reporting is critical for corporate accountability, with Large Language Models (LLMs) and Retrieval-Augmented Generation (RAG) offering strong potential to automate KPI extraction. However, open-source LLM performance in domain-specific ESG tasks remains insufficiently understood. This paper evaluates open-source LLMs in ESG contexts using a structured framework and evaluation resource based on 498 real-world ESG reports from EU-listed companies (2010-2024). We evaluate seven open-source models (2B to 30B parameters) -- glm-4.7-flash, nemotron-3-nano:4b, qwen3:4b-instruct, gemma3:4b, gemma4:e4b, gemma4:e2b, and ministral-3:8b -- using 100 person...

AuthorsMotaz Saad, Anna Borrelli, Ivan Gentile et al.
Primary categorycs.AI
Published14 September 2026
Last updated at source14 September 2026
cs.AI
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