Toward Trustworthy Evaluation of Sustainability Rating Methodologies: A Human-AI Collaborative Framework for Benchmark Dataset Construction

Sustainability or ESG rating agencies use company disclosures and external data to produce scores or ratings that assess the environmental, social, and governance performance of a company. However, sustainability ratings across agencies for a single company vary widely, limiting their comparability, credibility, and relevance to decision-making. To harmonize the rating results, we propose adopting a universal human-AI collaboration framework to generate trustworthy benchmark datasets for evaluating sustainability rating methodologies. The framework comprises two complementary parts: STRIDE (Sustainability Trust Rating & Integrity Data Equation) provides principled criteria and a scoring system that guide the construction of firm-level benchmark datasets using large language models (LLMs), and SR-Delta, a discrepancy-analysis procedural framework that surfaces insights for potential adjustments. The framework enables scalable and comparable assessment of sustainability rating methodologies. We call on the broader AI community to adopt AI-powered approaches to strengthen and advance sustainability rating methodologies that support and enforce urgent sustainability agendas.

MMLongBench: Benchmarking Long-Context Vision-Language Models Effectively and Thoroughly

The rapid extension of context windows in large vision-language models has given rise to long-context vision-language models (LCVLMs), which are capable of handling hundreds of images with interleaved text tokens in a single forward pass. In this work, we introduce MMLongBench, the first benchmark covering a diverse set of long-context vision-language tasks, to evaluate LCVLMs effectively and thoroughly. MMLongBench is composed of 13,331 examples spanning five different categories of downstream tasks, such as Visual RAG and Many-Shot ICL. It also provides broad coverage of image types, including various natural and synthetic images. To assess the robustness of the models to different input lengths, all examples are delivered at five standardized input lengths (8K-128K tokens) via a cross-modal tokenization scheme that combines vision patches and text tokens. Through a thorough benchmarking of 46 closed-source and open-source LCVLMs, we provide a comprehensive analysis of the current models' vision-language long-context ability. Our results show that: i) performance on a single task is a weak proxy for overall long-context capability; ii) both closed-source and open-source models face challenges in long-context vision-language tasks, indicating substantial room for future improvement; iii) models with stronger reasoning ability tend to exhibit better long-context performance. By offering wide task coverage, various image types, and rigorous length control, MMLongBench provides the missing foundation for diagnosing and advancing the next generation of LCVLMs.

ComparisonQA: Evaluating Factuality Robustness of LLMs Through Knowledge Frequency Control and Uncertainty

The rapid development of LLMs has sparked extensive research into their factual knowledge. Current works claim that LLMs fall short on questions requiring less frequent knowledge. However, their proof is incomplete since they only study the influence of entity frequency, which can not fully represent knowledge frequency. So we introduce ComparisonQA benchmark, containing 283K abstract questions, each instantiated by a pair of high-frequency and low-frequency entities. It ensures a controllable comparison because the difference of knowledge frequency between such a pair is only related to entity frequency. In addition, to avoid possible semantic shortcuts, which is a severe problem of current LLMs study, we design a two-round method for knowledge robustness measurement utilizing both correctness and uncertainty. Experiments reveal that LLMs exhibit particularly low robustness regarding low-frequency knowledge, and GPT-4o is even the worst under this measurement. Besides, we introduce an automatic method to filter out questions with low-quality and shortcuts to form ComparisonQA-Hard. We find that uncertainty effectively identifies such questions while maintaining the data size.