Detail publikace

Environmental, Social and Governance (ESG) Key Performance Indicators for Sustainable Reporting

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

1

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"
}