Research Paper#Large Language Models (LLMs), EU Taxonomy, Sustainability Reporting🔬 ResearchAnalyzed: Jan 3, 2026 15:40
LLMs for EU Taxonomy Compliance: Dataset and Performance Analysis
Published:Dec 30, 2025 15:28
•1 min read
•ArXiv
Analysis
This paper addresses a crucial problem: the manual effort required for companies to comply with the EU Taxonomy. It introduces a valuable, publicly available dataset for benchmarking LLMs in this domain. The findings highlight the limitations of current LLMs in quantitative tasks, while also suggesting their potential as assistive tools. The paradox of concise metadata leading to better performance is an interesting observation.
Key Takeaways
- •Introduces a new dataset for evaluating LLMs on EU Taxonomy compliance.
- •LLMs show moderate success in qualitative tasks but struggle with quantitative KPI prediction.
- •Concise metadata can improve LLM performance.
- •LLMs are promising assistive tools, not replacements for human experts, currently.
Reference
“LLMs comprehensively fail at the quantitative task of predicting financial KPIs in a zero-shot setting.”