Detail publikace

Qualitative relationships between the environmental, social and governance (ESG) performance indicators for supporting the decision-making

Originální název

Qualitative relationships between the environmental, social and governance (ESG) performance indicators for supporting the decision-making

Anglický název

Qualitative relationships between the environmental, social and governance (ESG) performance indicators for supporting the decision-making

Jazyk

en

Originální abstrakt

The contribution is focused on the interrelationships between environmental, social and corporate governance (ESG) performance indicators. ESG-indicators are increasingly used by investors to understand the processes in society with focusing on the key factors. The aim of the contribution is the proposal of ESG-indicators for measuring the performance and determination of the qualitative relations between them, under influence of multiple factors that can be considered as a prerequisite for success not only in the decision-making process but also for the possibility to determine the Sustainable Value. During the design of environmental, social and corporate governance indicators was carried out a number of successive steps and there was used a combination of different statistical methods. On the basis of analysis of the ESG performance indicators of international organisations (GRI, UNCTAD, UN Global Compact, IFAC, OECD, IFRS, EFFAS-DVFA, CFA, WBCSD, Green Paper, etc.) was carried out an empirical analysis of environmental, social and corporate governance indicators for the companies in the manufacturing sector according to CZ-NACE. The expected result of the research is the proposal of ESG-performance which should help to the investors to decide on their investment activities and simultaneously to be part of the Sustainability Reporting.

Anglický abstrakt

The contribution is focused on the interrelationships between environmental, social and corporate governance (ESG) performance indicators. ESG-indicators are increasingly used by investors to understand the processes in society with focusing on the key factors. The aim of the contribution is the proposal of ESG-indicators for measuring the performance and determination of the qualitative relations between them, under influence of multiple factors that can be considered as a prerequisite for success not only in the decision-making process but also for the possibility to determine the Sustainable Value. During the design of environmental, social and corporate governance indicators was carried out a number of successive steps and there was used a combination of different statistical methods. On the basis of analysis of the ESG performance indicators of international organisations (GRI, UNCTAD, UN Global Compact, IFAC, OECD, IFRS, EFFAS-DVFA, CFA, WBCSD, Green Paper, etc.) was carried out an empirical analysis of environmental, social and corporate governance indicators for the companies in the manufacturing sector according to CZ-NACE. The expected result of the research is the proposal of ESG-performance which should help to the investors to decide on their investment activities and simultaneously to be part of the Sustainability Reporting.

BibTex


@inproceedings{BUT94750,
  author="Alena {Kocmanová} and Iveta {Šimberová} and Petr {Němeček}",
  title="Qualitative relationships between the environmental, social and governance (ESG) performance indicators for supporting the decision-making",
  annote="The contribution is focused on the interrelationships between environmental, social and corporate governance (ESG) performance indicators. ESG-indicators are increasingly used by investors to understand the processes in society with focusing on the key factors. The aim of the contribution is the proposal of ESG-indicators for measuring the performance and determination of the qualitative relations between them, under influence of multiple factors that can be considered as a prerequisite for success not only in the decision-making process but also for the possibility to determine the Sustainable Value. During the design of environmental, social and corporate governance indicators was carried out a number of successive steps and there was used a combination of different statistical methods. On the basis of analysis of the ESG performance indicators of international organisations (GRI, UNCTAD, UN Global Compact, IFAC, OECD, IFRS, EFFAS-DVFA, CFA, WBCSD, Green Paper, etc.) was carried out an empirical analysis of environmental, social and corporate governance indicators for the companies in the manufacturing sector according to CZ-NACE. The expected result of the research is the proposal of ESG-performance which should help to the investors to decide on their investment activities and simultaneously to be part of the Sustainability Reporting.",
  booktitle="The 16th World Multi_conference on Systemics, Cybernetics and Informatics",
  chapter="94750",
  howpublished="electronic, physical medium",
  year="2012",
  month="july",
  pages="31--37",
  type="conference paper"
}