Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F14%3APU111518" target="_blank" >RIV/00216305:26510/14:PU111518 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.3846/16111699.2013.791637" target="_blank" >http://dx.doi.org/10.3846/16111699.2013.791637</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.3846/16111699.2013.791637" target="_blank" >10.3846/16111699.2013.791637</a>
Alternative languages
Result language
angličtina
Original language name
Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance
Original language description
The article is concemed with determination of environmental, social and corporate governance (ESG) indicators of performance. Determination of ESG indicators of the general framework for measurement of sustainable corporate performance in the Sustainability Reporting in the very objective of empirich reaserch. A theoretical evalution of numerous available literary sources, materials of active international organizations (GRI, IFAC, EFFAS-DVFA,OECD Priciples of Corporate Governance, atc), was the basis for an empirical analysis of ESG performance indicators, which was followed by a qustionnare-type survey. Mutual linkage of ESG performance indicators was verified 79 companies from processing industries in the Czech Republic. The data was acquired by an empirical research conducted within zhe Czech Republic in the years 2011-2012. The indicators were selected in a series of successive phases by a multi-factor analysis. The results of factor analysis indicated that the factor fall into three measurement categories: environmental (Investments, Emissions, Source Consumption, Waste), social (Society, Human Rigts, Labor Practices and Decent Work, Product Responsibility), and corporate governance (Monitoring and Reporting, Corporate Governance Effectiveness, Corporate Governance Structure, Compliance).
Czech name
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Czech description
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Classification
Type
J<sub>imp</sub> - Article in a specialist periodical, which is included in the Web of Science database
CEP classification
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OECD FORD branch
50602 - Public administration
Result continuities
Project
<a href="/en/project/GA14-23079S" target="_blank" >GA14-23079S: Measuring Corporate Sustainability in Selected Sectors</a><br>
Continuities
P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)
Others
Publication year
2014
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
J BUS ECON MANAG
ISSN
1611-1699
e-ISSN
2029-4433
Volume of the periodical
15
Issue of the periodical within the volume
5
Country of publishing house
LT - LITHUANIA
Number of pages
16
Pages from-to
1017-1033
UT code for WoS article
000349632800014
EID of the result in the Scopus database
2-s2.0-84925946308