Promise Identification: This is a boolean label (Yes/No) based on whether a promise exists.
Supporting Evidence: This is a boolean label (Yes/No) based on whether supporting evidence exists.
Clarity of the Promise-Evidence Pair: We designed three labels (Clear/Not Clear/Misleading) for this task, which should depend on the clarity of the given evidence in relation to the promise.
Timing for Verification: Following the MSCI guidelines, we set timing labels (within 2 years/2-5 years/longer than 5 years/other) to indicate when readers/investors should return to verify the promise. Here, "other" denotes the promise has already been verified or doesn't have a specific timing to verify it.
Baseline Paper: https://arxiv.org/abs/2411.04473v1