Publication detail

Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors

KOCMANOVÁ, A. DOČEKALOVÁ, M.

Original Title

Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors

Type

journal article - other

Language

English

Original Abstract

The article is focused on economic performance in relation to environmental, social and corporate governance indicators. Indicators are increasingly used by investors to understand the processes in company, focusing on the key factors. Many international institutions engaged in the development of environmental, social and corporate governance indicators and they are in accordance with financial institutions trying to find a common language in defining the environmental, social and corporate governance indicators affecting their common objectives to achieve sustainable, long-term growth and prosperity. The aim of the article is searching for the way of measuring economic performance of the company in relation to environmental, social and corporate governance indicators. On the basis of analysis of the environmental, social and corporate governance performance indicators of international organizations has been carried out empirical research of economic indicators for the companies in the manufacturing sector. The expected result of the research is the design of the economic indicators of performance in relation to environmental, social and corporate governance indicators. These proposed economic performance indicators should enable companies to measure the economic performance and added value towards sustainability.

Keywords

performance, key performance indicators, ESG performance, integrated reporting, empirical research, Person Chi-Sguare, T-test, Economic scales of the performance, Economic indicators, Economic Value Added

Authors

KOCMANOVÁ, A.; DOČEKALOVÁ, M.

RIV year

2012

Released

29. 6. 2012

Publisher

Univerzitas Mendeliana Brunensis

Location

MZLU, Brno

ISBN

1211-8516

Periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

Year of study

LX

Number

4

State

Czech Republic

Pages from

195

Pages to

205

Pages count

10

BibTex

@article{BUT92607,
  author="Alena {Kocmanová} and Marie {Pavláková Dočekalová}",
  title="Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors",
  journal="Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis",
  year="2012",
  volume="LX",
  number="4",
  pages="195--205",
  issn="1211-8516"
}