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Publication detail
KOCMANOVÁ, A. ŠIMBEROVÁ, I.
Original Title
Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance
Type
journal article in Web of Science
Language
English
Original Abstract
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).
Keywords
key performance indicators, sustainable performance, environmental, social, corporate governce (ESG) indicators, reaserch model
Authors
KOCMANOVÁ, A.; ŠIMBEROVÁ, I.
RIV year
2014
Released
27. 11. 2014
Publisher
VGTU
Location
ISBN
1611-1699
Periodical
J BUS ECON MANAG
Year of study
15
Number
5
State
Republic of Lithuania
Pages from
1017
Pages to
1033
Pages count
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" }