A Tone Analysis of the Non-Financial Disclosure in the Automotive Industry

This study’s purpose is twofold. On the one hand, it analyzes the relationship between the profitability of firms and the tone of nonfinancial disclosures; on the other hand, it tests the relationship between the environmental, social, and governing (ESG) performance of firms and the tone of nonfina...

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Bibliographic Details
Main Authors: Valentina Beretta, Maria Chiara Demartini, Laura Lico, Sara Trucco
Format: Article
Language:English
Published: MDPI AG 2021-02-01
Series:Sustainability
Subjects:
Online Access:https://www.mdpi.com/2071-1050/13/4/2132