Yuriko Nakao

Author directory

2026

Detecting whether corporate sustainability disclosures truly satisfy reporting standards is essential for greenwashing-aware ESG auditing, yet existing resources rarely evaluate whether disclosures sufficiently satisfy framework metrics. We introduce MM-COMPLIANCE, a multilingual multimodal dataset aligned with SASB metrics across six languages (English, French, Japanese, Chinese, Thai, and Korean), with page-level evidence and a key completeness annotation that separates fully compliant disclosures from partial mentions. We define two tasks reflecting practical auditing workflows: Page-level Compliance Judgment and Metric-to-Page Evidence Retrieval. Our evaluated baselines primarily comprising open-source architectures, supplemented by a commercial VLM as an upper-bound reference, show moderate performance for page understanding and evidence localization, but consistently low performance on partial compliance verification and large variation across languages and industries. MM-COMPLIANCE provides a benchmark for developing framework-aware models to support rigorous ESG compliance auditing and long-term commitment tracing.