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Autor
Bohdanowicz Leszek (Uniwersytet Łódzki), Aluchna Maria (Szkoła Główna Handlowa w Warszawie)
Tytuł
Determinanty dokonań polskich spółek publicznych w zakresie ESG
Determinants of ESG Performance: Evidence from Polish Listed Companies
Źródło
Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 2023, nr 4 (67), s. 23-33, tab., bibliogr. 48 poz.
Research Papers of Wrocław University of Economics
Słowa kluczowe
Raportowanie, Spółki publiczne, Sprawozdawczość niefinansowa
Reporting, Public companies, Non-financial reporting
Uwagi
Klasyfikacja JEL: M14
streszcz., summ.
Artykuł został napisany w ramach realizacji projektu badawczego Narodowego Centrum Nauki pt. "Efekty regulacji o raportowaniu niefinansowym dla praktyk zarządzania zasobami ludzkimi i ładu korporacyjnego w Niemczech i Polsce. Analiza wpływu Dyrektywy 2014/95/UE" (grant nr 2018/31/G/HS4/02504).
Abstrakt
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.(abstrakt oryginalny)

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.(original abstract)
Dostępne w
Biblioteka Główna Uniwersytetu Ekonomicznego we Wrocławiu
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Bibliografia
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Cytowane przez
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ISSN
1899-3192
Język
pol
URI / DOI
http://dx.doi.org/10.15611/pn.2023.4.03
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