A research consortium from Ludwig Maximilian University of Munich and the University of Cologne has published a comprehensive analysis in Nature Communications, leveraging artificial intelligence to audit a decade of corporate sustainability disclosures. Examining 2014 through 2023, the study evaluates reporting practices from Europe's 600 largest listed companies, revealing significant shifts in environmental, social, and governance transparency prior to the European Union's Corporate Sustainability Reporting Directive. To process approximately 9,000 annual and sustainability reports totaling 1.7 million pages, researchers deployed the Llama-3.1-70B-Instruct large language model to systematically extract 501 distinct ESG indicators. This automated methodology replaces fragmented commercial datasets, enabling cost-free, standardized tracking of corporate disclosure habits against prospective regulatory benchmarks. The analysis demonstrates a 52.4 percent average increase in disclosed indicators over the ten-year period. Notably, firms with historically low ESG ratings substantially closed the transparency gap with top performers, reducing their deficit from 39.4 percent in 2014 to just 6.8 percent by 2023. Climate data reveals a nuanced trend: while direct corporate emissions declined, reported indirect value-chain emissions expanded more than fivefold. Researchers attribute this surge primarily to expanded measurement categories rather than actual pollution growth, highlighting how improved reporting accuracy can artificially inflate aggregate figures without reflecting real-world performance improvements. Social metrics present a divergent trajectory. Representation of women in executive leadership rose by 9.2 percentage points, indicating steady progress in governance diversity. Conversely, the compensation disparity between executives and median workers widened by more than twelve times since 2014, underscoring persistent inequalities that transparency initiatives have yet to resolve. Lead author Kerstin Forster and co-authors Prof. Thorsten Sellhorn and Dr. Victor Wagner emphasize that sustainability reporting has evolved from voluntary marketing to a structured compliance necessity. Their open-source framework and dataset, distributed through the Sustainability Reporting Navigator initiative, provide regulators, institutional investors, and NGOs with a standardized tool to benchmark corporate accountability. By retrospectively applying stricter CSRD criteria to pre-regulation filings, the study establishes a baseline for upcoming audits and clarifies how algorithmic auditing can reshape financial and environmental oversight.