The RESPECT Index portfolio covers Polish companies listed on the WSE Main Market which follow the highest corporate governance, reporting and investor relations standards, and which also include environmental, social and governance factors. RESPECT Index strongly emphasises investment appeal of companies. The participating companies are screened by the WSE and the Association of Listed Companies (SEG) in a three-stage process of review of all these factors and additionally audited by the project partner Deloitte.

The index comprises 20 companies:

1. Apator SA
2. Bank BPH SA
3. Bank Handlowy w Warszawie SA
4. Bank Millennium SA
5. Budimex SA
6. Elektrobudowa SA
7. Grupa LOTOS SA
8. ING Bank Śląski SA
9. Jastrzębska Spółka Węglowa SA 
10. KGHM Polska Miedź SA
11. Lubelski Węgiel "Bogdanka" SA
12. Netia SA
13. Pelion SA
14. Polska Grupa Energetyczna SA 
15. Polski Koncern Naftowy ORLEN SA
16. Polskie Górnictwo Naftowe i Gazownictwo SA
17. Powszechny Zakład Ubezpieczeń SA
18. Telekomunikacja Polska SA
19. Zakłady Azotowe w Tarnowie-Mościcach SA
20. Zespół Elektrociepłowni Wrocławskich KOGENERACJA SA

The list of RESPECT Index participants is updated and published every half-year.