Yuriko Nakao
Author directory2026
MM-COMPLIANCE: A Multilingual Multimodal Dataset for Sustainability Compliance Auditing
Rui He | Jianhua Yang | Tomoki Kera | Atsushi Keyaki | Anaïs Lhuissier | Juyeon Kang | Min-Yuh Day | Guan-Bo Yang | Hsin-Hsi Chen | Dittaya Wanvarie | Yongjae Lee | Suhwan Park | Yuriko Nakao | Chung-Chi Chen | Yohei Seki
Proceedings of the 2026 Conference on Empirical Methods in Natural Language Processing
Rui He | Jianhua Yang | Tomoki Kera | Atsushi Keyaki | Anaïs Lhuissier | Juyeon Kang | Min-Yuh Day | Guan-Bo Yang | Hsin-Hsi Chen | Dittaya Wanvarie | Yongjae Lee | Suhwan Park | Yuriko Nakao | Chung-Chi Chen | Yohei Seki
Proceedings of the 2026 Conference on Empirical Methods in Natural Language Processing
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.