Detail publikace

Construction of the social performance indicators for the determination of performance of ESG-indicators to support the decision-making

Originální název

Construction of the social performance indicators for the determination of performance of ESG-indicators to support the decision-making

Anglický název

Construction of the social performance indicators for the determination of performance of ESG-indicators to support the decision-making

Jazyk

en

Originální abstrakt

The article is focused on the formation of social performance indicators, which should evaluate the performance of the company in accordance with environmental and corporate governance indicators.. These summary performance indicators (ESG) are currently beginning to be preferred by the investors for the support of decision-making on investments, which in itself indicate a long-term sustainable performance of the company. The target of the contribution is a proposal of the social indicators. During the design of social indicators a number of successive steps were carried out and there was used a combination of different statistical methods. On the basis of analysis of the sources of international organisations has been made an empirical analysis of the social performance indicators for the companies of the manufacturing sector according to CZ-NACE. The expected results of empirical research are proposed social performance indicators.

Anglický abstrakt

The article is focused on the formation of social performance indicators, which should evaluate the performance of the company in accordance with environmental and corporate governance indicators.. These summary performance indicators (ESG) are currently beginning to be preferred by the investors for the support of decision-making on investments, which in itself indicate a long-term sustainable performance of the company. The target of the contribution is a proposal of the social indicators. During the design of social indicators a number of successive steps were carried out and there was used a combination of different statistical methods. On the basis of analysis of the sources of international organisations has been made an empirical analysis of the social performance indicators for the companies of the manufacturing sector according to CZ-NACE. The expected results of empirical research are proposed social performance indicators.

BibTex


@inproceedings{BUT94751,
  author="Alena {Kocmanová} and Iveta {Šimberová} and Petr {Němeček}",
  title="Construction of the social performance indicators for the determination of performance of ESG-indicators to support the decision-making",
  annote="The article is focused on the formation of social performance indicators, which should evaluate the performance of the company in accordance with environmental and corporate governance indicators.. These summary performance indicators (ESG) are currently beginning to be preferred by the investors for the support of decision-making on investments, which in itself indicate a long-term sustainable performance of the company. The target of the contribution is a proposal of the social indicators. During the design of social indicators a number of successive steps were carried out and there was used a combination of different statistical methods. On the basis of analysis of the sources of international organisations has been made an empirical analysis of the social performance indicators for the companies of the manufacturing sector according to CZ-NACE. The expected results of empirical research are proposed social performance indicators.",
  booktitle="Proceedings of the 1st WSEAS Intenational Conference on Finance, Accounting and Auditing (FAA 12)",
  chapter="94751",
  howpublished="electronic, physical medium",
  year="2012",
  month="september",
  pages="233--239",
  type="conference paper"
}