Researchers recently used four large language models to analyze ExxonMobil’s public disclosures. They wanted to see if AI could finally link environmental and social issues to actual income statements. This new approach helps companies understand how sustainability efforts truly impact their bottom line, moving beyond simple scores to real financial data.

Recently, the two of us put four widely available large language models to work on ExxonMobil's public disclosures. The goal was not to produce another ESG score, and it was not to single out ExxonMobil. It was to test whether AI could do something sustainability analysis has long struggled to do at scale: take the environmental and social issues a company itself discloses as financially relevant, map them to specific income-statement,