arXiv Computation and Language By Guosheng Li, Fenghui Ren, Bin Liu, Chuan Yu, Kaiying Ji, Lin Yue, Jun Shen, Sasa Qian

What Transfers Under Source Shift? Definitions, Examples, and Fine-Tuning for Climate Disclosure Classification

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The paper investigates how climate disclosure classification performs when the source of the text changes, such as moving from annual reports to press releases or earnings calls. It evaluates three adaptation strategies—definitions, examples, and fine‑tuning—across eleven large language models using two corpora that share the same label space but differ in source. The study finds that while all strategies improve cross‑source performance on average, the most effective in‑source methods (similarity‑based retrieval and LoRA fine‑tuning) lose much of their advantage when the source shifts, whereas simpler approaches like randomly selected few‑shot examples and definition‑based prompts remain more robust, especially when definitions match the granularity of the target text.

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