“Advances in large language models are making rigorous sustainability analysis dramatically faster and cheaper, allowing investors and other stakeholders to connect companies’ disclosed environmental and social risks directly to financial performance in a matter of hours rather than weeks.”

[COMMENTARY] For years, companies and investors alike have wondered how to measure the materiality of ESG on profitability without it taking inordinate amounts of time, energy and cost. This article by two highly respected long-time academics in ESG and sustainable investing now demonstrate ways to accomplish this goal.
AI Can Measure How ESG Really Impacts the Bottom Line, by Robert G. Eccles and Shivaram Rajgopal, July 14, 2026, Harvard Business Review, USA.