ESG ratings in Poland: Are they Worth Consideration by Investors and Banks?
Insights in Accounting Practices and Financial Management: 37FINACC 2021
The aim of this paper is to review ESG ratings assigned to Polish companies by the leading Polish market entities specializing in this area, i.e. Sustainalytics and MSCI. Due to the small sample size, the statistical approach was replaced by a simple differential analysis between…