Detail publikace

Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance

KOCMANOVÁ, A. ŠIMBEROVÁ, I.

Originální název

Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance

Typ

článek v časopise ve Web of Science, Jimp

Jazyk

angličtina

Originální abstrakt

The article is concemed with determination of environmental, social and corporate governance (ESG) indicators of performance. Determination of ESG indicators of the general framework for measurement of sustainable corporate performance in the Sustainability Reporting in the very objective of empirich reaserch. A theoretical evalution of numerous available literary sources, materials of active international organizations (GRI, IFAC, EFFAS-DVFA,OECD Priciples of Corporate Governance, atc), was the basis for an empirical analysis of ESG performance indicators, which was followed by a qustionnare-type survey. Mutual linkage of ESG performance indicators was verified 79 companies from processing industries in the Czech Republic. The data was acquired by an empirical research conducted within zhe Czech Republic in the years 2011-2012. The indicators were selected in a series of successive phases by a multi-factor analysis. The results of factor analysis indicated that the factor fall into three measurement categories: environmental (Investments, Emissions, Source Consumption, Waste), social (Society, Human Rigts, Labor Practices and Decent Work, Product Responsibility), and corporate governance (Monitoring and Reporting, Corporate Governance Effectiveness, Corporate Governance Structure, Compliance).

Klíčová slova

key performance indicators, sustainable performance, environmental, social, corporate governce (ESG) indicators, reaserch model

Autoři

KOCMANOVÁ, A.; ŠIMBEROVÁ, I.

Rok RIV

2014

Vydáno

27. 11. 2014

Nakladatel

VGTU

Místo

VGTU

ISSN

1611-1699

Periodikum

J BUS ECON MANAG

Ročník

15

Číslo

5

Stát

Litevská republika

Strany od

1017

Strany do

1033

Strany počet

16

BibTex

@article{BUT110942,
  author="Alena {Kocmanová} and Iveta {Šimberová}",
  title="Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance",
  journal="J BUS ECON MANAG",
  year="2014",
  volume="15",
  number="5",
  pages="1017--1033",
  doi="10.3846/16111699.2013.791637",
  issn="1611-1699"
}