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

תקציר מקורי באנגליתarXiv:2607.17952v1 Announce Type: new Abstract: Climate disclosure classification is a fundamental task for analysing corporate climate disclosures, yet such disclosures appear in many different sources -- annual reports, press releases, and earnings calls -- that differ in length, purpose, and writing style. Existing evaluations are mostly conducted within a single source, leaving open whether common LLM adaptation strategies remain effective under source shift. We reframe climate disclosure classification as a cross-source adaptation problem and study three widely used adaptation strategies -- definitions, examples, and fine-tuning -- across eleven open- and closed-source LLMs, using two corpora that share the same label space but come from different sources. We find that all strategies