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The relationship between ESG scores and stock returns

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School of Business | Bachelor's thesis

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Mykkänen, Emmi

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Mcode

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en

Pages

26

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Abstract

This study examines the relationship between ESG scores and annual stock returns, focusing on publicly listed Nordic companies during the period 2017–2023. By constructing ESG portfolios manually and employing regression models, the research evaluates whether companies with higher ESG scores systematically outperform or underperform those with lower scores. The results indicate a negative correlation between ESG scores and stock returns, suggesting potential short-term costs associated with sustainable practices. However, these findings align with prior research conducted during periods of financial uncertainty, such as the COVID-19 pandemic and rapid interest rate increases, which characterized the study period. The analysis further explores industry-specific dynamics and decomposes ESG scores into their environmental, social, and governance components, providing a nuanced understanding of their financial implications. This study contributes to the growing literature on sustainability and financial performance while offering insights for investors and policymakers navigating the evolving ESG landscape.

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Huber, Christoph

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