All business messages demand attention to ethics and etiquette, of course, but these considerations take on special importance when you are delivering bad news—for several reasons. First, a variety of laws and regulations dictate the content and delivery of many business messages with potentially negative content, such as the release of financial information by a public company. Second, negative messages can have a significant negative impact on the lives of those receiving them. Even if the news is conveyed legally and conscientiously, good ethical practice demands approaching these situations with care and sensitivity. Third, emotions often run high when negative messages are involved, for both the sender and the receiver. Senders need to manage their own emotions and consider the emotional state of their audiences."