Grand séminaire de Miia Chabot

Du 23 janvier 2024 au 23 janvier 2024

Miia Chabot est Professeur d'économie et de finance à l'ESSCA School of Management d'Angers.

Elle interviendra mardi 23 janvier de 13h à 14h en salle 502, lors d'un grand séminaire organisé par l'Axe 3 du Granem, sur le thème suivant :

AI-Enhanced Analysis of Climate - Related Reporting : The case of the European Energy Sector

Abstract : In response to ongoing climate change challenges, the European energy industry is intensifying its focus on climate-related reporting. This paper illustrates how various AI methods can assist in analysing these reports. An initial lexicometric analysis showed climate-related reports are more technical than annual reports. Yet, the sector-wide average cosine similarity to the Task Force on Climate-related Financial Disclosures (TCFD) recommendations is only 28%. Deep learning models like BERT also reveal low coverage of TCFD pillars: 10% in governance, 12% in risk management, 35\% in metrics and targets, and 41% in strategy. Primary concerns identified by Latent Dirichlet Allocation (LDA) and Graph Neural Topic Models (GNTM) include Corporate Social Responsibility (CSR) advocacy and energy efficiency. These results indicate that firms' support for TCFD is often more nominal than substantive, suggesting ample room for improved transparency and depth in addressing key climate-related issues.

La présentation sera aussi accessible sur Teams en suivant ce lien.