[2511.16417] Pharos-ESG: A Framework for Multimodal Parsing, Contextual Narration, and Hierarchical Labeling of ESG Report

Computer Science > Artificial Intelligence arXiv:2511.16417 (cs) [Submitted on 20 Nov 2025 (v1), last revised 29 Mar 2026 (this version, v3)] Title:Pharos-ESG: A Framework for Multimodal Parsing, Contextual Narration, and Hierarchical Labeling of ESG Report Authors:Yan Chen, Yu Zou, Jialei Zeng, Haoran You, Xiaorui Zhou, Aixi Zhong View a PDF of the paper titled Pharos-ESG: A Framework for Multimodal Parsing, Contextual Narration, and Hierarchical Labeling of ESG Report, by Yan Chen and 5 other authors View PDF HTML (experimental) Abstract:Environmental, Social, and Governance (ESG) principles are reshaping the foundations of global financial governance, transforming capital allocation architectures, regulatory frameworks, and systemic risk coordination mechanisms. However, as the core medium for assessing corporate ESG performance, the ESG reports present significant challenges for large-scale understanding, due to chaotic reading order from slide-like irregular layouts and implicit hierarchies arising from lengthy, weakly structured content. To address these challenges, we propose Pharos-ESG, a unified framework that transforms ESG reports into structured representations through multimodal parsing, contextual narration, and hierarchical labeling. It integrates a reading-order modeling module based on layout flow, hierarchy-aware segmentation guided by table-of-contents anchors, and a multi-modal aggregation pipeline that contextually transforms visual elements into coher...