Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performance
The article is concerned with determination of environmental, social and corporate governance (ESG) indicators of performance. The objective of carried-out empirical research is to determine ESG indicators as a key framework of the measurement of sustainable performance of a company in its Sustainab...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Vilnius Gediminas Technical University
2014-11-01
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| Series: | Journal of Business Economics and Management |
| Subjects: | |
| Online Access: | https://journals.vgtu.lt/index.php/JBEM/article/view/3065 |
| _version_ | 1818322099517784064 |
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| author | Alena Kocmanová Iveta Šimberová |
| author_facet | Alena Kocmanová Iveta Šimberová |
| author_sort | Alena Kocmanová |
| collection | DOAJ |
| description | The article is concerned with determination of environmental, social and corporate governance (ESG) indicators of performance. The objective of carried-out empirical research is to determine ESG indicators as a key framework of the measurement of sustainable performance of a company in its Sustainable Reporting. On the basis of conducted empirical research, applying factor analysis, the environmental, social and corporate governance indicators for companies active in the processing industries CZ-NACE have been specified. The indicators were selected in a series of successive phases by a multi-factor analysis. The results of factor analysis indicated that the factors fall into three measurement categories: environmental (Investments, Emissions, Source Consumption, Waste), social (Society, Human Rights, Labour Practices and Decent Work, Product Responsibility), and corporate governance (Monitoring and Reporting, Corporate Governance Effectiveness, Corporate Governance Structure, Compliance). This article contributes to the effort to solve measurement of performance of the corporate sustainability and proposal to conceptual framework of ESG indicators of performance for the Sustainability Reporting of Czech companies operating in the processing industry. |
| first_indexed | 2024-12-13T10:51:25Z |
| format | Article |
| id | doaj.art-d878a631023e4a08a56479bd1ad0214d |
| institution | Directory Open Access Journal |
| issn | 1611-1699 2029-4433 |
| language | English |
| last_indexed | 2024-12-13T10:51:25Z |
| publishDate | 2014-11-01 |
| publisher | Vilnius Gediminas Technical University |
| record_format | Article |
| series | Journal of Business Economics and Management |
| spelling | doaj.art-d878a631023e4a08a56479bd1ad0214d2022-12-21T23:49:48ZengVilnius Gediminas Technical UniversityJournal of Business Economics and Management1611-16992029-44332014-11-0115510.3846/16111699.2013.791637Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performanceAlena Kocmanová0Iveta Šimberová1Department of Economics, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 613 00 Brno, Czech RepublicDepartment of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 4, 613 00 Brno, Czech RepublicThe article is concerned with determination of environmental, social and corporate governance (ESG) indicators of performance. The objective of carried-out empirical research is to determine ESG indicators as a key framework of the measurement of sustainable performance of a company in its Sustainable Reporting. On the basis of conducted empirical research, applying factor analysis, the environmental, social and corporate governance indicators for companies active in the processing industries CZ-NACE have been specified. The indicators were selected in a series of successive phases by a multi-factor analysis. The results of factor analysis indicated that the factors fall into three measurement categories: environmental (Investments, Emissions, Source Consumption, Waste), social (Society, Human Rights, Labour Practices and Decent Work, Product Responsibility), and corporate governance (Monitoring and Reporting, Corporate Governance Effectiveness, Corporate Governance Structure, Compliance). This article contributes to the effort to solve measurement of performance of the corporate sustainability and proposal to conceptual framework of ESG indicators of performance for the Sustainability Reporting of Czech companies operating in the processing industry.https://journals.vgtu.lt/index.php/JBEM/article/view/3065sustainable performanceenvironmentalsocialcorporate governance indicatorskey performance indicatorsempirical research |
| spellingShingle | Alena Kocmanová Iveta Šimberová Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performance Journal of Business Economics and Management sustainable performance environmental social corporate governance indicators key performance indicators empirical research |
| title | Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performance |
| title_full | Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performance |
| title_fullStr | Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performance |
| title_full_unstemmed | Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performance |
| title_short | Determination of environmental, social and corporate governance indicators: framework in the measurement of sustainable performance |
| title_sort | determination of environmental social and corporate governance indicators framework in the measurement of sustainable performance |
| topic | sustainable performance environmental social corporate governance indicators key performance indicators empirical research |
| url | https://journals.vgtu.lt/index.php/JBEM/article/view/3065 |
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