Publication detail

Sustainable Value in Measuring of Corporate Sustainability: Approaches and their Evaluation

ŠIMBEROVÁ, I. CHVÁTALOVÁ, Z. KOCMANOVÁ, A. HORNUNGOVÁ, J. PAVLÁKOVÁ DOČEKALOVÁ, M.

Original Title

Sustainable Value in Measuring of Corporate Sustainability: Approaches and their Evaluation

Type

journal article in Scopus

Language

English

Original Abstract

In the last few years, we have witnessed various attempts at streamlining corporate activities that for long have belonged among common high-priority corporate goals, and enhancing their performance. The ultimate goal of an enterprise is value creation (Rappaport, 1986; Mills and Weinstein, 2000; Jensen, 2001) and it has a great importance for its owners (i.e. shareholders). The concept that is currently coming to the forefront, however, is that of sustainable value. In essence, many other interested parties participate in value creation and they form a network consisting of a large number of mutual relationships between individuals as well as groups (stakeholders) that influence the way the enterprise is managed and how its behaviour is affected as well and, in turn, they are influenced by the enterprise behaviour. The focus of attention of both domestic and foreign research teams shifts more to the words like sustainability, effectiveness, performance and their measurement in connection with sustainable value and sustainable success. The present paper deals with the definition and evaluation of basic points of departure, approaches and selected tools that lead to measuring corporate sustainability. The last section presents a theoretical basis for measuring corporate sustainability based on sustainable value, which will be the basis and starting point for primary research in selected industries.

Keywords

sustainable development, corporate performance measurement systems, sustainable value, integrated sustainability reporting, SVA

Authors

ŠIMBEROVÁ, I.; CHVÁTALOVÁ, Z.; KOCMANOVÁ, A.; HORNUNGOVÁ, J.; PAVLÁKOVÁ DOČEKALOVÁ, M.

RIV year

2015

Released

31. 3. 2015

Location

Lithuania

ISBN

2029-7025

Periodical

Journal of Security and Sustainability Issues

Year of study

4

Number

3

State

Republic of Lithuania

Pages from

241

Pages to

259

Pages count

96

URL

https://journals.lka.lt/journal/jssi/article/1564/info

BibTex

@article{BUT115699,
  author="Iveta {Šimberová} and Zuzana {Chvátalová} and Alena {Kocmanová} and Jana {Hornungová} and Marie {Pavláková Dočekalová}",
  title="Sustainable Value in Measuring of Corporate Sustainability: Approaches and their Evaluation",
  journal="Journal of Security and Sustainability Issues",
  year="2015",
  volume="4",
  number="3",
  pages="241--259",
  doi="10.97770/jssi.2015.4.3.(5)",
  issn="2029-7025",
  url="https://journals.lka.lt/journal/jssi/article/1564/info"
}