Determinanty dokonań polskich spółek publicznych w zakresie ESG

• Authors: Leszek Bohdanowicz , Maria Aluchna

Title variants

EN

Determinants of ESG Performance: Evidence from Polish Listed Companies

Abstracts

EN

ESG performance has become a key element of companies’ strategies in recent years. The number of studies devoted to this problem is also growing. This article follows this trend. Its purpose is to examine the relationship between the ESG performance of Polish listed companies from the WIG20, mWIG40 and sWIG80 indices and their ownership structures, financial performance, and selected characteristics. The regression analysis of the collected data allowed us to conclude that the company size of the ownership of foreign shareholders has a positive impact on the ESG performance measured by the ESG Score-Refinitiv coefficient.

PL

Dokonania w zakresie ESG i ich pomiar stają się w ostatnich latach kluczowymi elementami działalności spółek. Rośnie też liczba badań poświęconych działaniom spółek oraz raportowaniu na temat aspektów społecznych, środowiskowych i ładu korporacyjnego. Niniejszy artykuł wpisuje się w ten nurt. Jego celem jest zbadanie związków pomiędzy dokonaniami spółek (firm performance) w zakresie ESG polskich spółek giełdowych z indeksów WIG20, mWIG40 oraz sWIG80 a ich strukturami własnościowymi, wynikami finansowymi oraz wybranymi charakterystykami. Analiza regresji zgromadzonych danych pozwoliła stwierdzić, iż korzystny wpływ na dokonania spółek w zakresie ESG mierzone współczynnikiem ESG Score-Refinitiv mają wielkość spółki oraz własność zagranicznych akcjonariuszy.

Keywords

PL

Słowa kluczowe; ESG; raportowanie niefinansowe; dokonania w zakresie ESG; teoria sygnałów; teoria legitymizacji

EN

ESG; nonfinancial reporting; ESG performance; signalling theory; legitimacy theory

• Publisher: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
• Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
• Year: 2023
• Volume: 67
• Issue: 4
• Pages: 23-33

Dates

published

2023

Contributors

author

Leszek Bohdanowicz

• Uniwersytet Łódzki

author

Maria Aluchna

• Szkoła Główna Handlowa w Warszawie

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Identifiers

DOI

10.15611/pn.2023.4.03

Biblioteka Nauki

22607586