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KOCMANOVÁ, A. NĚMEČEK, P. DOČEKALOVÁ, M.
Originální název
Environmental, Social and Governance (ESG) Key Performance Indicators for Sustainable Reporting
Typ
článek ve sborníku ve WoS nebo Scopus
Jazyk
angličtina
Originální abstrakt
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.
Klíčová slova
environmental performamnce, social performance, corporate governance, key performance indicators, sustainable reporting, small and middle companies.
Autoři
KOCMANOVÁ, A.; NĚMEČEK, P.; DOČEKALOVÁ, M.
Rok RIV
2012
Vydáno
10. 5. 2012
Nakladatel
Vilnius Gediminas Technical University,Lithuania
Místo
Vilnius, Lithuania
ISBN
978-609-457-116-9
Kniha
The 7th International Scientific Conference
Edice
1
Číslo edice
ISSN
NEUVEDENO
Strany od
655
Strany do
663
Strany počet
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" }