When it comes to linking independently disclosed KPIs with the United Nations Sustainable Development Goals (SDGs) in the context of corporate sustainable development practice, many problems exist due to ambiguous standards and complicated processes. This study designs an intelligent analytical model that can solve the problem of information mismatching through natural language processing and knowledge graph technologies by mapping ESG information and SDGs automatically. Based on 200 ESG reports of different industries, the semantic analysis system employs a text vectorization algorithm and dynamic weight adjustment method, which ensures that the matching accuracy is 91% for environmental governance indicators, and the coverage rate is 86% for social indicators. What is more noteworthy is that this model uses the GRI standard knowledge graph to address the issue of the difference between the information disclosure standards in different industries. This system will offer audit institutions automated verification tools and assist regulatory authorities to develop dynamic monitoring systems to drive companies’ ESG practice from passive compliance to active innovation.
Research Article
Open Access