corporate compliance teams

Abstract: We propose ``DLT Terms 100'' aimed at improving literacy regarding blockchain (distributed ledger technology: DLT). The pace of DLT's social implementation has been slower than initially expected, partly due to a shortage of engineers and literate individuals. In particular, the discrepancy between business and technical terminology, and the confusion caused by the repurposing of existing financial terms, are barriers to understanding the concepts and technologies. Our proposed glossary is based on ISO 22739:2024, and categorizes and labels terms based on their frequency of appearance in representative domestic and international literature and their difficulty level.

Abstract: Enterprise agents face safety risks that cannot be determined from individual actions alone. Existing safety benchmarks largely evaluate action-local risks, overlooking failures whose safety depends on workflow state. In such state-dependent risks, the same action may be safe in one context but violate policy in another. Hence, we introduce LatentRiskBench for evaluating such state-dependent risks in enterprise settings. It pairs risky trajectories with benign counterparts that share the same terminal action but differ in latent policy-relevant states, requiring models to reconstruct workflow context rather than rely on action-level cues. We also introduce new metrics for state-dependent risk evaluation, including a suite of residual risk (RR) measures. Experiments on the benchmark show that action-level evaluation detects only 0.09 of state-dependent violations, whereas state-level evaluation reaches 0.96. Existing guardrail methods largely overlook such risks unless they are explicitly applied to workflow states. Case studies on a commercial deployed scenario further show that the safety metrics embedded in the benchmark provide a more realistic measure of safety for enterprise agents. Our dataset and code are available at https://github.com/JingyueCong/LatentRiskBench.

Abstract: Artificial intelligence presents an unusually difficult problem for global governance. The technology develops rapidly, crosses borders easily, and is shaped by actors whose resources and capabilities may rival those of states. Yet international responses remain fragmented, unevenly representative, and overwhelmingly non-binding. The challenge is therefore not simply to identify appropriate rules or institutions, but to understand who has the capacity and incentive to create, enforce, and adapt them. This review essay examines these questions through Matthijs Maas's Architectures of Global AI Governance. Maas offers an ambitious framework for thinking about AI governance through the lenses of sociotechnical change, governance disruption, and regime complexity. His account usefully resists both technological determinism and the search for a single institutional blueprint, emphasizing instead the possibilities of a fragmented and evolving governance architecture. The essay argues, however, that institutional design cannot be separated from the distribution of power. Maas frequently invokes what "we" should do about AI, but that collective subject obscures important differences among states, international institutions, and technology companies. States retain formidable powers over markets, infrastructure, strategic inputs, and firms themselves. At the same time, many consequential decisions about frontier AI - what is built, how quickly, with what safeguards, and when it is released - are concentrated within a small number of private companies. The central problem of global AI governance may therefore be less architecture without an architect than an emerging architecture shaped by multiple actors possessing different forms of power, divergent incentives, and no common set of plans.

Abstract: Environmental, Social, and Governance (ESG) reporting is critical for corporate accountability, with Large Language Models (LLMs) and Retrieval-Augmented Generation (RAG) offering strong potential to automate KPI extraction. However, open-source LLM performance in domain-specific ESG tasks remains insufficiently understood. This paper evaluates open-source LLMs in ESG contexts using a structured framework and evaluation resource based on 498 real-world ESG reports from EU-listed companies (2010-2024). We evaluate seven open-source models (2B to 30B parameters) -- glm-4.7-flash, nemotron-3-nano:4b, qwen3:4b-instruct, gemma3:4b, gemma4:e4b, gemma4:e2b, and ministral-3:8b -- using 100 persona-based synthetic QA pairs covering ESG information needs. System performance is assessed via RAGAS metrics, including contextual recall, precision, relevance, faithfulness, answer relevancy, and factual correctness. Results show notable performance variations across architectures. Retrieval performance is strong across models (context recall around 0.58-0.61, context precision around 0.78-0.81, context relevance 0.965-0.985). Generation diverges most on faithfulness (0.607-0.822) and least on answer relevancy (0.760-0.881): glm-4.7-flash leads in faithfulness (0.822), qwen3 in factual correctness (0.449), and ministral-3 in answer relevancy (0.881). Low overall factual correctness (0.387-0.449) highlights the need for domain-specific fine-tuning. This work provides data-driven guidance for deploying open-source models in ESG reporting.