Detail publikace

The Construction of Environmental Indicators for Determination of Performance of ESG Indicators to Support Decision-Making of investors

KOCMANOVÁ, A. KLÍMKOVÁ, M. KARPÍŠEK, Z.

Originální název

The Construction of Environmental Indicators for Determination of Performance of ESG Indicators to Support Decision-Making of investors

Typ

článek v časopise - ostatní, Jost

Jazyk

angličtina

Originální abstrakt

This contribution deals with the construction of environmental indicators, serving investors for the assessment of complex performance of companies in accordance with social and corporate governance indicators, the so-called ESG performance indicators. The research project Construction of Methods for Multifactor Assessment of Company Complex Performance in Selected Sectors, solved by the team of authors has been introduced. In recent years, investment managers have preferred the importance of ESG indicators showing long-term sustainable performance of those companies in which they have invested their financial resources. The objective of presented contribution is the proposal of environmental indicators, i.e. key ESG performance indicators. Environmental indicators are used not only for decision-making, but also for determination of sustainable value. A number of successive steps have been taken to construct environmental indicators and a combination of various statistical methods has been employed. An empirical analysis of environmental performance indicators for the companies operating in the processing industry according to CZ-NACE has been carried out on the basis of the analysis of sources, suggested by international organisations and voluntary environmental instruments. Environmental performance indicators, facilitating investors to decide on their investment activities and forming the part of key ESG-performance indicators, represent expected results of the empirical research.

Klíčová slova

environmental indicators, performance, manufacturing industry according to Classification of Economic Activities Czech Republic, empirical research, T-test, regression function, key performance indicators, decision-making, measurement

Autoři

KOCMANOVÁ, A.; KLÍMKOVÁ, M.; KARPÍŠEK, Z.

Rok RIV

2012

Vydáno

21. 12. 2012

Nakladatel

Vilnius Gediminas Technical University, Faculta of Business Management

Místo

Vilnius Gediminas Technical University, Facultz of Business Managemen

ISSN

1648-0627

Periodikum

Business: Theory and Practice

Ročník

13

Číslo

4

Stát

Litevská republika

Strany od

333

Strany do

342

Strany počet

9

BibTex

@article{BUT96162,
  author="Alena {Kocmanová} and Markéta {Marcolová Klímková} and Zdeněk {Karpíšek}",
  title="The Construction of Environmental Indicators for Determination of Performance of ESG Indicators to Support Decision-Making of investors",
  journal="Business: Theory and Practice",
  year="2012",
  volume="13",
  number="4",
  pages="333--342",
  issn="1648-0627"
}