Αξιολόγηση εισηγμένων εταιριών στο Χρηματιστήριο Αθηνών βάσει κριτηρίων εταιρικής διακυβέρνησης (corporate governance) ή και κριτηρίων ESG
Assessment of firms listed in the Athens Stock Exchange on the basis of corporate governance criteria and or ESG criteria”
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Keywords
Εταιρική διακυβέρνηση ; Περιβαλλοντικά κριτήρια ; Κοινωνικά κριτήρια ; Εταιρικής διακυβέρνησης κριτήρια ; ESG βαθμολόγηση ; Νόμος 4706/2020 ; Αειφόρος ανάπτυξη ; Βελτίωση αποδόσεωνAbstract
The purpose of this study was to investigate Greek and international developments in corporate governance issues and the effects it has on economic and non-economic level. At a theoretical level, the international developments in corporate governance and its integration in the triptych of environmental, social and corporate governance (ESG) of companies were examined. The regulatory framework of corporate governance and the current legislative regulations in Greece (Law 4706/2020 with application from July 2021), were also examined. This law aims to create a stricter and clearer framework in corporate governance. Based on the literature review, it was found that strengthening the quality of corporate governance and ESG issues enhances the performance of companies, not only in the capital market but also at the operational level. In Greece, empirical research has shown that corporate governance is not part of the corporate culture and there is a low degree of active participation in ESG issues. These conclusions were largely confirmed by the research conducted on the listed companies and the rating they receive from the relevant international rating agency ASSET4 database of Refinitiv. In 2019, the Greek listed companies’ average score was 55.9 / 100 in ESG issues. However, there are companies that stand out in their industry nationally and internationally, such as the National Bank of Greece which ranks 35th among its 929 banks internationally and Coca Cola HBC which ranks 2nd.
Postgraduate Studies Programme
Χρηματοοικονομική και Τραπεζική με ειδίκευση στις Χρηματοδοτήσεις και ΕπενδύσειςDepartment
Σχολή Χρηματοοικονομικής και Στατιστικής. Τμήμα Χρηματοοικονομικής και Τραπεζικής ΔιοικητικήςNumber of pages
91Language
Greek
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Αναφορά Δημιουργού-Όχι Παράγωγα Έργα 3.0 Ελλάδα
Αναφορά Δημιουργού-Όχι Παράγωγα Έργα 3.0 Ελλάδα