| Summary: | This paper analyzes the discrimination of sustainable companies taking into account their overall ESG score. For this, a linear discriminant model is described through economic and financial variables, the size of the companies, as well as their membership in the industrial sector. The model has a moderately high percentage of successes, although not symmetrical for the two classifications proposed. On the other hand, there is an improvement in the results by incorporating only those variables that have been significant and with greater weight in the model. It’s observed how the size of the company is a very important discriminatory variable. This result is confirmed in the literature in other works.
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