Publication detail

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

KOCMANOVÁ, A. ŠIMBEROVÁ, I. NĚMEČEK, P.

Original Title

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

Type

conference paper

Language

English

Original Abstract

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.

Keywords

Social performance, Corporate Social Responsibility, Global Reporting Initiative, (T-test), Levene's Test for Equality of Variances, factor analysis, cluster analysis

Authors

KOCMANOVÁ, A.; ŠIMBEROVÁ, I.; NĚMEČEK, P.

RIV year

2012

Released

22. 9. 2012

Location

UTB, FAME Zlín

ISBN

978-1-61804-125-8

Book

Proceedings of the 1st WSEAS Intenational Conference on Finance, Accounting and Auditing (FAA 12)

Edition number

1

Pages from

233

Pages to

239

Pages count

7

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",
  booktitle="Proceedings of the 1st WSEAS Intenational Conference on Finance, Accounting and Auditing (FAA 12)",
  year="2012",
  number="1",
  pages="233--239",
  address="UTB, FAME Zlín",
  isbn="978-1-61804-125-8"
}