Indeksy społecznie odpowiedzialne a ujawnienia niefinansowe na przykładzie WIG-ESG
Socially Responsible Indexes and Non-financial Disclosures. The Case Study of the WIG-ESG

Summary/Abstract: The aim of the study was to answer the question of how being listed on the WIG-ESG index affects the quality of published non-financial information. The author studied the annual reports of companies listed on the WIG-ESG, and of companies outside this index. The analysis of variance and grouping using the k-means method, followed by the evaluation of the obtained division by the value of the silhouette index, showed that in terms of the variables describing the quality of published non-financial information, it was impossible to demonstrate that companies listed on the WIG-ESG stand out when compared to other entities.

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