Chaoyue He, Xin Zhou, Yi Wu, Xinjia Yu, Yan Zhang, Lei Zhang, Di Wang, Shengfei Lyu, Hong Xu, Wang Xiaoqiao, Wei Liu, Chunyan Miao. Proceedings of the 2025 Conference on Empirical Methods in Natural Language Processing. 2025.

Environmental, Social, and Governance (ESG) reports are essential for assessing sustainability, regulatory compliance, and financial transparency. However, these documents are typically long, multimodal, and structurally complex, combining dense text, tables, figures, and layout-sensitive semantics. Existing AI systems often struggle to perform reliable document-level reasoning in such settings, and no dedicated benchmark currently exists in ESG domain. To fill the gap, we introduce MMESGBench, a first-of-its-kind benchmark dataset targeted to evaluate multimodal understanding and reasoning across multi-source ESG documents. This dataset is constructed via a human-AI collaborative, multi-stage pipeline. First, a multimodal LLM generates candidate question-answer (QA) pairs by jointly interpreting textual, tabular, and visual information from layout-aware document pages. Second, an LLM verifies the semantic accuracy, completeness, and reasoning complexity of each QA pair. This automated process is followed by an expert-in-the-loop validation, where domain specialists validate and calibrate QA pairs to ensure quality, relevance, and diversity. MMESGBench comprises 933 validated QA pairs derived from 45 ESG documents, spanning across seven distinct document types and three major ESG source categories. Questions are categorized as single-page, cross-page, or unanswerable, with each accompanied by fine-grained multimodal evidence. Initial experiments validate that multimodal and retrieval-augmented models substantially outperform text-only baselines. MMESGBench is publicly available as an open-source dataset at https://github.com/Zhanglei1103/MMESGBench.