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Towards Robust ESG Analysis Against Greenwashing Risks: Aspect-Action Analysis with Cross-Category Generalization

arXiv.org Artificial Intelligence

Sustainability reports are key for evaluating companies' environmental, social and governance, ESG performance, but their content is increasingly obscured by greenwashing - sustainability claims that are misleading, exaggerated, and fabricated. Yet, existing NLP approaches for ESG analysis lack robustness against greenwashing risks, often extracting insights that reflect misleading or exaggerated sustainability claims rather than objective ESG performance. To bridge this gap, we introduce A3CG - Aspect-Action Analysis with Cross-Category Generalization, as a novel dataset to improve the robustness of ESG analysis amid the prevalence of greenwashing. By explicitly linking sustainability aspects with their associated actions, A3CG facilitates a more fine-grained and transparent evaluation of sustainability claims, ensuring that insights are grounded in verifiable actions rather than vague or misleading rhetoric. Additionally, A3CG emphasizes cross-category generalization. This ensures robust model performance in aspect-action analysis even when companies change their reports to selectively favor certain sustainability areas. Through experiments on A3CG, we analyze state-of-the-art supervised models and LLMs, uncovering their limitations and outlining key directions for future research.


Tabular Embeddings for Tables with Bi-Dimensional Hierarchical Metadata and Nesting

arXiv.org Artificial Intelligence

Embeddings serve as condensed vector representations for real-world entities, finding applications in Natural Language Processing (NLP), Computer Vision, and Data Management across diverse downstream tasks. Here, we introduce novel specialized embeddings optimized, and explicitly tailored to encode the intricacies of complex 2-D context in tables, featuring horizontal, vertical hierarchical metadata, and nesting. To accomplish that we define the Bi-dimensional tabular coordinates, separate horizontal, vertical metadata and data contexts by introducing a new visibility matrix, encode units and nesting through the embeddings specifically optimized for mimicking intricacies of such complex structured data. Through evaluation on 5 large-scale structured datasets and 3 popular downstream tasks, we observed that our solution outperforms the state-of-the-art models with the significant MAP delta of up to 0.28. GPT-4 LLM+RAG slightly outperforms us with MRR delta of up to 0.1, while we outperform it with the MAP delta of up to 0.42.


Theoretical Physics Benchmark (TPBench) -- a Dataset and Study of AI Reasoning Capabilities in Theoretical Physics

arXiv.org Artificial Intelligence

We introduce a benchmark to evaluate the capability of AI to solve problems in theoretical physics, focusing on high-energy theory and cosmology. The first iteration of our benchmark consists of 57 problems of varying difficulty, from undergraduate to research level. These problems are novel in the sense that they do not come from public problem collections. We evaluate our data set on various open and closed language models, including o3-mini, o1, DeepSeek-R1, GPT-4o and versions of Llama and Qwen. While we find impressive progress in model performance with the most recent models, our research-level difficulty problems are mostly unsolved. We address challenges of auto-verifiability and grading, and discuss common failure modes. While currently state-of-the art models are still of limited use for researchers, our results show that AI assisted theoretical physics research may become possible in the near future. We discuss the main obstacles towards this goal and possible strategies to overcome them. The public problems and solutions, results for various models, and updates to the data set and score distribution, are available on the website of the dataset tpbench.org.


InsightVision: A Comprehensive, Multi-Level Chinese-based Benchmark for Evaluating Implicit Visual Semantics in Large Vision Language Models

arXiv.org Artificial Intelligence

In the evolving landscape of multimodal language models, understanding the nuanced meanings conveyed through visual cues - such as satire, insult, or critique - remains a significant challenge. Existing evaluation benchmarks primarily focus on direct tasks like image captioning or are limited to a narrow set of categories, such as humor or satire, for deep semantic understanding. To address this gap, we introduce, for the first time, a comprehensive, multi-level Chinese-based benchmark designed specifically for evaluating the understanding of implicit meanings in images. This benchmark is systematically categorized into four subtasks: surface-level content understanding, symbolic meaning interpretation, background knowledge comprehension, and implicit meaning comprehension. We propose an innovative semi-automatic method for constructing datasets, adhering to established construction protocols. Using this benchmark, we evaluate 15 open-source large vision language models (LVLMs) and GPT-4o, revealing that even the best-performing model lags behind human performance by nearly 14% in understanding implicit meaning. Our findings underscore the intrinsic challenges current LVLMs face in grasping nuanced visual semantics, highlighting significant opportunities for future research and development in this domain. We will publicly release our InsightVision dataset, code upon acceptance of the paper.


Zero-Shot Commonsense Validation and Reasoning with Large Language Models: An Evaluation on SemEval-2020 Task 4 Dataset

arXiv.org Artificial Intelligence

This study evaluates the performance of Large Language Models (LLMs) on SemEval-2020 Task 4 dataset, focusing on commonsense validation and explanation. Our methodology involves evaluating multiple LLMs, including LLaMA3-70B, Gemma2-9B, and Mixtral-8x7B, using zero-shot prompting techniques. The models are tested on two tasks: Task A (Commonsense Validation), where models determine whether a statement aligns with commonsense knowledge, and Task B (Commonsense Explanation), where models identify the reasoning behind implausible statements. Performance is assessed based on accuracy, and results are compared to fine-tuned transformer-based models. The results indicate that larger models outperform previous models and perform closely to human evaluation for Task A, with LLaMA3-70B achieving the highest accuracy of 98.40% in Task A whereas, lagging behind previous models with 93.40% in Task B. However, while models effectively identify implausible statements, they face challenges in selecting the most relevant explanation, highlighting limitations in causal and inferential reasoning.


Black Sheep in the Herd: Playing with Spuriously Correlated Attributes for Vision-Language Recognition

arXiv.org Artificial Intelligence

Few-shot adaptation for Vision-Language Models (VLMs) presents a dilemma: balancing in-distribution accuracy with out-of-distribution generalization. Recent research has utilized low-level concepts such as visual attributes to enhance generalization. However, this study reveals that VLMs overly rely on a small subset of attributes on decision-making, which co-occur with the category but are not inherently part of it, termed spuriously correlated attributes. This biased nature of VLMs results in poor generalization. To address this, 1) we first propose Spurious Attribute Probing (SAP), identifying and filtering out these problematic attributes to significantly enhance the generalization of existing attribute-based methods; 2) We introduce Spurious Attribute Shielding (SAS), a plug-and-play module that mitigates the influence of these attributes on prediction, seamlessly integrating into various Parameter-Efficient Fine-Tuning (PEFT) methods. In experiments, SAP and SAS significantly enhance accuracy on distribution shifts across 11 datasets and 3 generalization tasks without compromising downstream performance, establishing a new state-of-the-art benchmark.


A Mousetrap: Fooling Large Reasoning Models for Jailbreak with Chain of Iterative Chaos

arXiv.org Artificial Intelligence

Large Reasoning Models (LRMs) have significantly advanced beyond traditional Large Language Models (LLMs) with their exceptional logical reasoning capabilities, yet these improvements introduce heightened safety risks. When subjected to jailbreak attacks, their ability to generate more targeted and organized content can lead to greater harm. Although some studies claim that reasoning enables safer LRMs against existing LLM attacks, they overlook the inherent flaws within the reasoning process itself. To address this gap, we propose the first jailbreak attack targeting LRMs, exploiting their unique vulnerabilities stemming from the advanced reasoning capabilities. Specifically, we introduce a Chaos Machine, a novel component to transform attack prompts with diverse one-to-one mappings. The chaos mappings iteratively generated by the machine are embedded into the reasoning chain, which strengthens the variability and complexity and also promotes a more robust attack. Based on this, we construct the Mousetrap framework, which makes attacks projected into nonlinear-like low sample spaces with mismatched generalization enhanced. Also, due to the more competing objectives, LRMs gradually maintain the inertia of unpredictable iterative reasoning and fall into our trap. Success rates of the Mousetrap attacking o1-mini, claude-sonnet and gemini-thinking are as high as 96%, 86% and 98% respectively on our toxic dataset Trotter. On benchmarks such as AdvBench, StrongREJECT, and HarmBench, attacking claude-sonnet, well-known for its safety, Mousetrap can astonishingly achieve success rates of 87.5%, 86.58% and 93.13% respectively. Attention: This paper contains inappropriate, offensive and harmful content.


FairKV: Balancing Per-Head KV Cache for Fast Multi-GPU Inference

arXiv.org Artificial Intelligence

KV cache techniques in Transformer models aim to reduce redundant computations at the expense of substantially increased memory usage, making KV cache compression an important and popular research topic. Recently, state-of-the-art KV cache compression methods implement imbalanced, per-head allocation algorithms that dynamically adjust the KV cache budget for each attention head, achieving excellent performance in single-GPU scenarios. However, we observe that such imbalanced compression leads to significant load imbalance when deploying multi-GPU inference, as some GPUs become overburdened while others remain underutilized. In this paper, we propose FairKV, a method designed to ensure fair memory usage among attention heads in systems employing imbalanced KV cache compression. The core technique of FairKV is Fair-Copying, which replicates a small subset of memory-intensive attention heads across GPUs using data parallelism to mitigate load imbalance. Our experiments on popular models, including LLaMA 70b and Mistral 24b model, demonstrate that FairKV increases throughput by 1.66x compared to standard tensor parallelism inference. Our code will be released as open source upon acceptance.


A Tale of Two Structures: Do LLMs Capture the Fractal Complexity of Language?

arXiv.org Artificial Intelligence

Language exhibits a fractal structure in its information-theoretic complexity (i.e. bits per token), with self-similarity across scales and long-range dependence (LRD). In this work, we investigate whether large language models (LLMs) can replicate such fractal characteristics and identify conditions-such as temperature setting and prompting method-under which they may fail. Moreover, we find that the fractal parameters observed in natural language are contained within a narrow range, whereas those of LLMs' output vary widely, suggesting that fractal parameters might prove helpful in detecting a non-trivial portion of LLM-generated texts. Notably, these findings, and many others reported in this work, are robust to the choice of the architecture; e.g. Gemini 1.0 Pro, Mistral-7B and Gemma-2B. We also release a dataset comprising of over 240,000 articles generated by various LLMs (both pretrained and instruction-tuned) with different decoding temperatures and prompting methods, along with their corresponding human-generated texts. We hope that this work highlights the complex interplay between fractal properties, prompting, and statistical mimicry in LLMs, offering insights for generating, evaluating and detecting synthetic texts.


SIFT: Grounding LLM Reasoning in Contexts via Stickers

arXiv.org Artificial Intelligence

This paper identifies the misinterpretation of the context can be a significant issue during the reasoning process of large language models, spanning from smaller models like Llama3.2-3B-Instruct to cutting-edge ones like DeepSeek-R1. For example, in the phrase "10 dollars per kilo," LLMs might not recognize that "per" means "for each," leading to calculation errors. We introduce a novel, post-training approach called **Stick to the Facts (SIFT)** to tackle this. SIFT leverages increasing inference-time compute to ground LLM reasoning in contexts. At the core of SIFT lies the *Sticker*, which is generated by the model itself to explicitly emphasize the key information within the context. Given the curated Sticker, SIFT generates two predictions -- one from the original query and one from the query augmented with the Sticker. If they differ, the Sticker is sequentially refined via *forward* optimization (to better align the extracted facts with the query) and *inverse* generation (to conform with the model's inherent tendencies) for more faithful reasoning outcomes. Studies across diverse models (from 3B to 100B+) and benchmarks (e.g., GSM8K, MATH-500) reveal consistent performance improvements. Notably, SIFT improves the pass@1 accuracy of DeepSeek-R1 on AIME2024 from 78.33% to **85.67**%, establishing a new state-of-the-art in the open-source community. The code is available at https://github.com/zhijie-group/SIFT.