Using Machine Learning to Analyze the Relationship Between Sustainability Disclosures and Financial Performance

ESRC Impact Acceleration Account (IAA) Seedcorn funded project aiming to explore the relationships between commonly used sustainability disclosures, sell-side analyst reports, and financial indicators. The study analysed sell-side analyst reports and the credit rating agency reports to understand the extent to which these reports mention or respond to the ESG (Environmental, Social, and Governance) and sustainability disclosures of the companies they assess.