DOAJ Open Access 2025

The impact of EU climate and energy policy regulations on the value of high and low “ESG” rating

Piotr Jaworski Marek Leśniak Łukasz Popławski Marcin Surówka Joanna Wyrobek

Abstrak

The article analyses the impact of EU climate and energy regulations on the returns of companies with high and low ESG ratings in selected European countries. The publication uses a panel event study model based on data from 2,308 companies from Western and Central Europe in the years 2000–2025. The results indicate positive, statistically significant abnormal returns, especially among companies with high ESG ratings, which demonstrates investors' recognition of the importance of sustainable development. Companies with low ESG ratings also showed increases, probably due to market effects. A novel element is the concept of examining market reactions to announcements of the implementation of new ESG-related legislation. The study shows that markets are interested in companies' ESG implementation and that many investors understand the cause-and-effect relationship between new EU climate and energy regulations and companies' ESG implementation.

Penulis (5)

P

Piotr Jaworski

M

Marek Leśniak

Ł

Łukasz Popławski

M

Marcin Surówka

J

Joanna Wyrobek

Format Sitasi

Jaworski, P., Leśniak, M., Popławski, Ł., Surówka, M., Wyrobek, J. (2025). The impact of EU climate and energy policy regulations on the value of high and low “ESG” rating. https://doi.org/10.34659/eis.2025.95.4.1327

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Informasi Jurnal
Tahun Terbit
2025
Sumber Database
DOAJ
DOI
10.34659/eis.2025.95.4.1327
Akses
Open Access ✓