--- annotations_creators: - expert-generated language_creators: - found language: - en license: cc-by-nc-sa-4.0 multilinguality: - monolingual size_categories: - 1K not climate-related, 1 -> climate-related) ### Data Splits The dataset is split into: - train: 1,300 - test: 400 ## Dataset Creation ### Curation Rationale [More Information Needed] ### Source Data #### Initial Data Collection and Normalization Our dataset contains climate-related paragraphs extracted from financial disclosures by firms. We collect text from corporate annual reports and sustainability reports. For more information regarding our sample selection, please refer to the Appendix B of our paper (see [citation](#citation-information)). #### Who are the source language producers? Mainly large listed companies. ### Annotations #### Annotation process For more information on our annotation process and annotation guidelines, please refer to the Appendix of our paper (see [citation](#citation-information)). #### Who are the annotators? The authors and students at Universität Zürich and Friedrich-Alexander-Universität Erlangen-Nürnberg with majors in finance and sustainable finance. ### Personal and Sensitive Information Since our text sources contain public information, no personal and sensitive information should be included. ## Considerations for Using the Data ### Social Impact of Dataset [More Information Needed] ### Discussion of Biases [More Information Needed] ### Other Known Limitations [More Information Needed] ## Additional Information ### Dataset Curators - Julia Anna Bingler - Mathias Kraus - Markus Leippold - Nicolas Webersinke ### Licensing Information This dataset is licensed under the Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International license (cc-by-nc-sa-4.0). To view a copy of this license, visit [creativecommons.org/licenses/by-nc-sa/4.0](https://creativecommons.org/licenses/by-nc-sa/4.0/). If you are interested in commercial use of the dataset, please contact [markus.leippold@bf.uzh.ch](mailto:markus.leippold@bf.uzh.ch). ### Citation Information ```bibtex @techreport{bingler2023cheaptalk, title={How Cheap Talk in Climate Disclosures Relates to Climate Initiatives, Corporate Emissions, and Reputation Risk}, author={Bingler, Julia and Kraus, Mathias and Leippold, Markus and Webersinke, Nicolas}, type={Working paper}, institution={Available at SSRN 3998435}, year={2023} } ``` ### Contributions Thanks to [@webersni](https://github.com/webersni) for adding this dataset.