ESG a klimatické riziká slovenských podnikov: prehľadová analýza sektorových rozdielov
ESG AND CLIMATE RISKS OF SLOVAK COMPANIES: A REVIEW OF SECTORAL DIFFERENCES
Published: 8.12.2025
https://doi.org/10.24040/aap.2025.22.2.57-70
Abstract: This study examines the ESG performance and climate-related risks of 320,000 Slovak companies from the CRIF database. Its aim is to provide an overview of ESG performance, transition risk, and physical climate risk, highlighting differences across sectors. ESG provides a systematic framework for evaluating the environmental, social, and governance impacts that are interconnected with both physical and transitional climate risks. The average ESG score is 2.96, while most companies are at a moderate adequacy level, probably reflecting passive adaptation rather than strategic ESG initiatives. The risk of physical damage is in Slovakia usually low, but the risk of transition is moderate (score 3.01), with the risk of revenue loss being the highest (5.00), reflecting sensitivity to regulatory and macroeconomic changes. Sectoral disparities indicate greater challenges in industries with significant ESG factors.
Keywords: ESG, climate risks, physical risk, transition risk
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How to cite:
KRIŠTOFÍK, P. a ŠLAMPIAKOVÁ, L. ESG klimatické riziká slovenských podnikov: prehľadová analýza sektorových rozdielov. Acta aerarii publici. Online. vol. 22 (2025), no. 2, s. 57 – 70. Dostupné na: https://doi.org/10.24040/aap.2025.22.2.57-70. [dátum citovania RRRR-MM-DD].