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

arXiv:2607.17952 · cs.CL, cs.CE · Submitted 2026-07-20 · Read on arXiv

cs.CL, cs.CE

Submitted: 2026-07-20

Updated: 2026-09-02

Comments: Accepted to Findings of EMNLP 2026. Camera-ready version

Code: https://github.com/Leoccino/TCFD-SourceShift

License: http://arxiv.org/licenses/nonexclusive-distrib/1.0/

Terminology

Sources

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