Detail publikace

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

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

Originální název

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

Typ

článek v časopise ve Scopus, Jsc

Jazyk

angličtina

Originální abstrakt

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.

Klíčová slova

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

Autoři

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

Rok RIV

2015

Vydáno

31. 3. 2015

Místo

Lithuania

ISSN

2029-7025

Periodikum

Journal of Security and Sustainability Issues

Ročník

4

Číslo

3

Stát

Litevská republika

Strany od

241

Strany do

259

Strany počet

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"
}