DHMSW: E-BERT
Use
This model corresponds to E_BERT in our paper Targeting Transparency: Early Evidence on Mandatory Adoption of European Sustainability Reporting Standards.
We use the model to classify sentences from firms' sustainability reports.
Base and metrics
This model is a fine-tuned version of distilbert/distilroberta-base on the esrs-sentences dataset. It achieves the following results on the evaluation set:
- Loss: 0.2439
- Accuracy: 0.9693
- F1: 0.9415
- Precision: 0.9430
- Recall: 0.9405
Training procedure
Training hyperparameters
The following hyperparameters were used during training:
- learning_rate: 5e-05
- train_batch_size: 16
- eval_batch_size: 16
- seed: 42
- gradient_accumulation_steps: 2
- total_train_batch_size: 32
- optimizer: Use adamw_torch_fused with betas=(0.9,0.999) and epsilon=1e-08 and optimizer_args=No additional optimizer arguments
- lr_scheduler_type: linear
- lr_scheduler_warmup_ratio: 0.1
- num_epochs: 15
- mixed_precision_training: Native AMP
Training results
| Training Loss | Epoch | Step | Validation Loss | Accuracy | F1 | Precision | Recall |
|---|---|---|---|---|---|---|---|
| 0.5477 | 1.0 | 650 | 0.2079 | 0.9441 | 0.9009 | 0.9329 | 0.8768 |
| 0.1794 | 2.0 | 1300 | 0.1848 | 0.9485 | 0.9124 | 0.9029 | 0.9272 |
| 0.1159 | 3.0 | 1950 | 0.1852 | 0.9597 | 0.9148 | 0.9366 | 0.8953 |
| 0.0663 | 4.0 | 2600 | 0.1574 | 0.9658 | 0.9300 | 0.9279 | 0.9334 |
| 0.0442 | 5.0 | 3250 | 0.1778 | 0.9675 | 0.9400 | 0.9437 | 0.9390 |
| 0.0296 | 6.0 | 3900 | 0.2086 | 0.9662 | 0.9404 | 0.9410 | 0.9412 |
| 0.0151 | 7.0 | 4550 | 0.2398 | 0.9684 | 0.9428 | 0.9527 | 0.9358 |
| 0.0119 | 8.0 | 5200 | 0.2314 | 0.9706 | 0.9435 | 0.9443 | 0.9437 |
| 0.0133 | 9.0 | 5850 | 0.2175 | 0.9693 | 0.9384 | 0.9331 | 0.9442 |
| 0.0093 | 10.0 | 6500 | 0.2470 | 0.9667 | 0.9360 | 0.9323 | 0.9405 |
| 0.0075 | 11.0 | 7150 | 0.2206 | 0.9710 | 0.9462 | 0.9475 | 0.9454 |
| 0.0018 | 12.0 | 7800 | 0.2476 | 0.9684 | 0.9433 | 0.9517 | 0.9364 |
| 0.0031 | 13.0 | 8450 | 0.2496 | 0.9684 | 0.9398 | 0.9371 | 0.9429 |
| 0.0014 | 14.0 | 9100 | 0.2439 | 0.9693 | 0.9415 | 0.9430 | 0.9405 |
Framework versions
- Transformers 4.57.3
- Pytorch 2.8.0+cu128
- Datasets 4.4.2
- Tokenizers 0.22.2