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The Relationship Between ESG Rating and Firm Value-Evidence from Companies Listed on Polish Capital Market in the WIG-ESG Index

100%

Mikołajek-Gocejna M.

Central European Economic Journal

2023

vol. 11

issue 58

141-158

The literature are abound with studies on the impact of environmental, social, and governance (ESG) factors on a company‘s value, or more broadly, on its financial performance. However, most analyses concern developed markets, mainly because the largest rating agencies operate in these markets, as well as because these are markets where ESG awareness and regulations have developed much faster. In developing markets, the number of studies in this area is disproportionately smaller. Therefore, the purpose of this article is to examine the relationship between the environmental, social, and governance ratings (ESGR) of Polish listed companies included in the WIG-ESG index and their value. This study covered 36 companies listed in WIG-ESG in the period of 2019–2023. We used market data, financial data from examined companies and ESG data provided by Refinitive. The empirical results were negative but a non-statistically significant influence of ESGR and a company’s value. Further analysis indicated that none of the sub-ratings (environmental rating (ER), social rating (SR) and governance rating (GR)) had significant impact on value. The Polish market does not seem to recognize the potential of ESG factors in building the long-term value of companies and believes that the costs of ESG factors outweigh the benefits. Investors seem to disregard or underestimate ESG criteria when valuing companies, which may seem irrational when looking at the long-term effects of ESG factors. This article contributes to the existing literature by being part of the research on ESG factors and company value. The article expands the field of analysing the relationship between ESGRs and corporate value by examining this relationship not only using the overall ESGR, but also its individual sub-ratings. We also attempt to answer the question of where the channels of transmission of ESGRs on the value of the company are located, and which areas affect ratings. To the best of our knowledge, this is the first study of this type for the Polish market.

Społeczny wizerunek kobiet z niepełnosprawnościami

84%

Witkowska M.

Zeszyty Naukowe Uczelni Jana Wyżykowskiego. Studia z Nauk Społecznych

2018

issue 11

rb.ujw.pl/social

Artykuł prezentuje problematykę społecznego wizerunku kobiet z niepełnosprawnością. Niepełnosprawność jest traktowana jako poważny problem o charakterze społecznym, ponieważ ograniczenia sprawności dotyczą dużej części każdego narodu. Przedstawiono różne sposoby rozumienia niepełnosprawności, przytaczając wybrane ujęcia definicyjne. Scharakteryzowano wizerunek jako zjawisko psychospołeczne, opisując jego istotę i omawiając różne aspekty. Analizie poddano psychologiczną i społeczną wartość wizerunku oraz znaczenie, jakie jest mu nadawane w różnych dziedzinach ludzkiego życia. Podjęto tematykę specyficznych cech image’u osób z niepełnosprawnościami. Artykuł omawia także zjawisko kobiecości, traktowanej jako ważny element wizerunku kobiet. Wskazano podstawowe elementy składowe kobiecości oraz zależność, jaka zachodzi między wyglądem kobiecego ciała a poczuciem pełnowartościowości w roli płciowej. Prześledzono ewolucję rozumienia kobiecości na przestrzeni dziejów. Przeanalizowano znaczenie, jakie dla poczucia kobiecości mają kondycja i prezencja ciała, a następnie zaprezentowano wybrane zagadnienia społecznego odbioru kobiet z niepełnosprawnościami. W zaprojektowanych badaniach autorka starała się znaleźć odpowiedzi na 8 szczegółowych pytań badawczych, dotyczących wartości, jaką osoby badane przyznają kobietom z niepełnosprawnościami w różnych rolach życiowych. Ujawniono, że objęte badaniami osoby bez niepełnosprawności na ogół bardzo wysoko oceniają atrakcyjność kobiet z ograniczeniami oraz że ocena ta nie różni się w grupach kobiet i mężczyzn.

The article presents the issue of the social image of women with disabilities. Disability is treated as a serious social problem because limits of mobility apply to a large part of every nation. Various ways of understanding disability are presented, citing selected definitions. The image was characterized as a psychosocial phenomenon, describing its essence and discussing various aspects. The psychological and social value of the image as well as the meaning which is given to it in various areas of human life have been analyzed. The subject of specific features of the image of people with disabilities was discussed. The article also discusses the phenomenon of femininity, treated as an important element of women’s image. The basic elements of femininity as well as the relationship between the appearance of the female body and the sense of fullness in the sexual role are indicated. The evolution of the understanding of femininity throughout history has been traced. The significance of the condition and presence of the body for the sense of femininity was analyzed, and then selected issues of the social reception of women with disabilities were presented. In the designed studies, the author sought to find answers to 8 detailed research questions regarding the value that the respondents attribute to women with disabilities in various life roles. It was revealed that people without disabilities covered by the study generally highly appreciate the attractiveness of women with limitations, and that this assessment does not differ in the groups of women and men.

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1 Central European Economic Journal

1 Zeszyty Naukowe Uczelni Jana Wyżykowskiego. Studia z Nauk Społecznych

1 Mikołajek-Gocejna M.

1 Witkowska M.

1 2024

1 2018

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The Relationship Between ESG Rating and Firm Value-Evidence from Companies Listed on Polish Capital Market in the WIG-ESG Index

Społeczny wizerunek kobiet z niepełnosprawnościami