Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership

Aim/purpose – This article aims to conduct a preliminary assessment of the quality of non-financial reports of banks considering their membership in the WIG-ESG index on the Warsaw Stock Exchange (WSE). The research problem addresses whether the quality of reports from WIG-ESG banks is higher than t...

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Main Author: Chamera Klaudia Olga
Format: Article
Language:English
Published: Sciendo 2025-01-01
Series:Journal of Economics and Management
Subjects:
Online Access:https://doi.org/10.22367/jem.2025.47.08
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author Chamera Klaudia Olga
author_facet Chamera Klaudia Olga
author_sort Chamera Klaudia Olga
collection DOAJ
description Aim/purpose – This article aims to conduct a preliminary assessment of the quality of non-financial reports of banks considering their membership in the WIG-ESG index on the Warsaw Stock Exchange (WSE). The research problem addresses whether the quality of reports from WIG-ESG banks is higher than that of those outside the index.
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institution Kabale University
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spelling doaj-art-a72c5a85e453468faa26715992ffd3142025-08-20T03:41:17ZengSciendoJournal of Economics and Management2719-99752025-01-0147118921010.22367/jem.2025.47.08Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membershipChamera Klaudia Olga01Department of Finance, Insurance and Accounting Faculty of Economics and FinanceCasimir Pulaski Radom University, Radom, PolandAim/purpose – This article aims to conduct a preliminary assessment of the quality of non-financial reports of banks considering their membership in the WIG-ESG index on the Warsaw Stock Exchange (WSE). The research problem addresses whether the quality of reports from WIG-ESG banks is higher than that of those outside the index.https://doi.org/10.22367/jem.2025.47.08non-financial reportingqualitybankswig-esgm14m41m48
spellingShingle Chamera Klaudia Olga
Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
Journal of Economics and Management
non-financial reporting
quality
banks
wig-esg
m14
m41
m48
title Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
title_full Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
title_fullStr Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
title_full_unstemmed Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
title_short Introduction to the assessment of the quality of non-financial reports of banks in the context of WIG-ESG index membership
title_sort introduction to the assessment of the quality of non financial reports of banks in the context of wig esg index membership
topic non-financial reporting
quality
banks
wig-esg
m14
m41
m48
url https://doi.org/10.22367/jem.2025.47.08
work_keys_str_mv AT chameraklaudiaolga introductiontotheassessmentofthequalityofnonfinancialreportsofbanksinthecontextofwigesgindexmembership