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KOCMANOVÁ, A. ŠIMBEROVÁ, I.
Originální název
Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance
Typ
článek v časopise ve Web of Science, Jimp
Jazyk
angličtina
Originální abstrakt
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).
Klíčová slova
key performance indicators, sustainable performance, environmental, social, corporate governce (ESG) indicators, reaserch model
Autoři
KOCMANOVÁ, A.; ŠIMBEROVÁ, I.
Rok RIV
2014
Vydáno
27. 11. 2014
Nakladatel
VGTU
Místo
ISSN
1611-1699
Periodikum
J BUS ECON MANAG
Ročník
15
Číslo
5
Stát
Litevská republika
Strany od
1017
Strany do
1033
Strany počet
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" }