Analiza ESG spółek z indeksu RESPECT – podsumowanie badań

Abstract

<jats:p>This study is a summary of the research related to the ESG analysis of companies included in the RESPECT Index. The aim of the article is to make the comparative assessment of information obtained from two databases: ASSET4 ESG and Thomson Reuters Eikon and on the basis of this information make an analysis of the ESG results of companies from the RESPECT Index. The analysis is intended to answer the question whether the companies in the index are really those who fulfill at the highest level the requirements in the area of environment, social and corporate governance. The results of the research presented in this paper show some divergences in ESG results obtained by companies. The ESG results from the ASSET4 ESG database are more favorable for the companies analyzed. It should be emphasized that the qualification of a given company into the index of socially responsible companies should not raise any doubts. Meanwhile, in spite of the differences in the ESG results between the analyzed databases, it turned out that to the X edition of the RESPECT Index have been qualified companies with very low ESG results, which raises objections to the process of selecting companies to the index</jats:p>

Relationship between ESG and Financial Performance of Companies in the Central and Eastern European Region

“…ESG scores from the ASSET4 ESG database are more favourable for companies. The researchers emphasise that the qualification of a company as one operating sustainably in its business practices, and its inclusion in the index of companies characterised as sustainable in running a business, should be unambiguous and should not raise doubts (Sikacz & Wołczek, 2017). In addition, the authors note another objectionable fact-the 10th edition of the RESPECT index under review included companies with very low ESG assessment scores.…”

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“…Therefore, it can be concluded that the market perceives this kind of companies as more reliable, less risky and rewards them accordingly. However, there is no doubt that the importance of non-financial results will increase in the light of the investments made and strategic decisions (Sikacz & Wo czek, 2017).…”