Do AI and Lexicon-Based ESG Scores Converge? Evidence from IPO Prospectuses in an Emerging Market
The growing use of artificial intelligence (AI) to evaluate Environmental, Social, Governance (ESG) scoring from corporate disclosures raises questions about alignment with conventional lexicon-based scores. Such alignment can be problematic as a lexicon-based approach quantifies the textual density using an ESG dictio...
M. A. F. Singh, Navjit Singh, Vikas Sharma et al.
· Journal of risk and financia... · 0 citations