Construction of corporate social performance indicators for Czech manufacturing industry

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F13%3APU103234" target="_blank" >RIV/00216305:26510/13:PU103234 - isvavai.cz</a>

Result on the web

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DOI - Digital Object Identifier

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Result language

angličtina

Original language name

Construction of corporate social performance indicators for Czech manufacturing industry

Original language description

This article aims to map out the level of social performance measurement of Czech companies, i.e. what social performance indicators companies monitor and what information they provide to their stakeholders and to construct alternative corporate social performance indicators. Based on an analysis of 24 corporate voluntary reports and results of an empirical research performed among 79 large companies operating in the manufacturing industry, it was found that companies partially monitor their social performance, but from the perspective of international standards (e.g. Global Reporting Initiative, International Federation of Accountants) it is still insufficient. Czech companies usually provide only absolute numbers which disguise real trends and do notallow year on year comparison or comparison with other companies. Czech companies should provide a comprehensive picture of their overall performance, they should not focus only on financial indicators based on accounting data, since it

Czech name

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Czech description

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Type

J_x - Unclassified - Peer-reviewed scientific article (Jimp, Jsc and Jost)

CEP classification

AE - Management, administration and clerical work

OECD FORD branch

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Project

<a href="/en/project/GAP403%2F11%2F2085" target="_blank" >GAP403/11/2085: Construction of Methods for Multifactor Assessment of Company complex Performance in Selected Sectors.</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2013

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis

ISSN

1211-8516

e-ISSN

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Volume of the periodical

LXI

Issue of the periodical within the volume

2

Country of publishing house

CZ - CZECH REPUBLIC

Number of pages

8

Pages from-to

309-315

UT code for WoS article

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EID of the result in the Scopus database

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