Publication detail

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

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

VGTU

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"
}