Detail publikace

Qualitative relationships between the environmental, social and governance (ESG) performance indicators for supporting the decision-making

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

Originální název

Qualitative relationships between the environmental, social and governance (ESG) performance indicators for supporting the decision-making

Typ

článek ve sborníku ve WoS nebo Scopus

Jazyk

angličtina

Originální abstrakt

The contribution is focused on the interrelationships between environmental, social and corporate governance (ESG) performance indicators. ESG-indicators are increasingly used by investors to understand the processes in society with focusing on the key factors. The aim of the contribution is the proposal of ESG-indicators for measuring the performance and determination of the qualitative relations between them, under influence of multiple factors that can be considered as a prerequisite for success not only in the decision-making process but also for the possibility to determine the Sustainable Value. During the design of environmental, social and corporate governance indicators was carried out a number of successive steps and there was used a combination of different statistical methods. On the basis of analysis of the ESG performance indicators of international organisations (GRI, UNCTAD, UN Global Compact, IFAC, OECD, IFRS, EFFAS-DVFA, CFA, WBCSD, Green Paper, etc.) was carried out an empirical analysis of environmental, social and corporate governance indicators for the companies in the manufacturing sector according to CZ-NACE. The expected result of the research is the proposal of ESG-performance which should help to the investors to decide on their investment activities and simultaneously to be part of the Sustainability Reporting.

Klíčová slova

key performance indicators, empirical research, T-test, environmental performance, social performance, corporate governance, ESG performance

Autoři

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

Rok RIV

2012

Vydáno

17. 7. 2012

ISBN

978-1-936338-68-9

Kniha

The 16th World Multi_conference on Systemics, Cybernetics and Informatics

Číslo edice

1

Strany od

31

Strany do

37

Strany počet

7

BibTex

@inproceedings{BUT94750,
  author="Alena {Kocmanová} and Iveta {Šimberová} and Petr {Němeček}",
  title="Qualitative relationships between the environmental, social and governance (ESG) performance indicators for supporting the decision-making",
  booktitle="The 16th World Multi_conference on Systemics, Cybernetics and Informatics",
  year="2012",
  number="1",
  pages="31--37",
  isbn="978-1-936338-68-9"
}