Přístupnostní navigace
E-application
Search Search Close
Publication detail
KOCMANOVÁ, A. NĚMEČEK, P. DOČEKALOVÁ, M.
Original Title
Environmental, Social and Governance (ESG) Key Performance Indicators for Sustainable Reporting
Type
conference paper
Language
English
Original Abstract
The report is targeted at key environmental, social and corporate governance (ESG) indicators of performance. The performance indicators ESG are becoming more and more important for complex as-sessment of a company and of unified Sustainable Reporting. The development of key performance indicators is under development in many international institutions, e.g. UNEP, EFFAS, DVFA, CFA etc]. ESG stands for Environmental, Social and Governance. There is growing evidence that suggests that ESG factors, when integrated into investment analysis and decision making, may offer investors potential long-term performance advantages. The aim of this paper is to introduce and give theoretical possibilities of establishing ESG key performance indicators at the corporate level to support investors' decisions and to be a part of Sustainable Reporting. On the basis of theoretical knowledge was made an empirical analysis in small and medium enterprises at the Czech Republic in selected sectors with a focus on the ESG performance indicators and Sustainable Reporting.
Keywords
environmental performamnce, social performance, corporate governance, key performance indicators, sustainable reporting, small and middle companies.
Authors
KOCMANOVÁ, A.; NĚMEČEK, P.; DOČEKALOVÁ, M.
RIV year
2012
Released
10. 5. 2012
Publisher
Vilnius Gediminas Technical University,Lithuania
Location
Vilnius, Lithuania
ISBN
978-609-457-116-9
Book
The 7th International Scientific Conference
Edition
1
Edition number
NEUVEDENO
Pages from
655
Pages to
663
Pages count
8
BibTex
@inproceedings{BUT92606, author="Alena {Kocmanová} and Petr {Němeček} and Marie {Pavláková Dočekalová}", title="Environmental, Social and Governance (ESG) Key Performance Indicators for Sustainable Reporting", booktitle="The 7th International Scientific Conference", year="2012", series="1", number="1", pages="655--663", publisher="Vilnius Gediminas Technical University,Lithuania", address="Vilnius, Lithuania", isbn="978-609-457-116-9" }