Composite indicator for measuring corporate sustainability
The result's identifiers
Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F16%3APU117794" target="_blank" >RIV/00216305:26510/16:PU117794 - isvavai.cz</a>
Result on the web
<a href="http://dx.doi.org/10.1016/j.ecolind.2015.10.012" target="_blank" >http://dx.doi.org/10.1016/j.ecolind.2015.10.012</a>
DOI - Digital Object Identifier
<a href="http://dx.doi.org/10.1016/j.ecolind.2015.10.012" target="_blank" >10.1016/j.ecolind.2015.10.012</a>
Alternative languages
Result language
angličtina
Original language name
Composite indicator for measuring corporate sustainability
Original language description
Corporate sustainability performance is a multidimensional concept based on the original idea of sustainable development, replacing the traditional understanding of corporate performance only as capital appreciation for owners. The objective of this paper is to present a model for the measurement of corporate sustainability – Complex Performance Indicator (CPI). CPI integrates the environmental, social, economic and corporate governance performance of the company. CPI contains seventeen key performance indicators which were gradually determined from the basic set of performance indicators using statistical methods. CPI sums up the complex corporate performance into a single value but, at the same time, the set of aggregated sub-indicators of individual performance areas enables a detailed analysis and determination of the impact of various performance areas and factors on the complex corporate performance. The introduction of benchmarking is a crucial element in the entire model, as it enables to interpret the aggregated information and to quantify the performance gap. The results including their visualisation are presented in the case study. The complex assessment of corporate performance helps to uncover the weaknesses of the company that could become a threat and to identify strengths which the company might pursue as an opportunity. The results of such an analysis serve as the point of reference for deciding about the future.
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
50704 - Environmental sciences (social aspects)
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
2016
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů
Data specific for result type
Name of the periodical
ECOLOGICAL INDICATORS
ISSN
1470-160X
e-ISSN
1872-7034
Volume of the periodical
2016
Issue of the periodical within the volume
61
Country of publishing house
NL - THE KINGDOM OF THE NETHERLANDS
Number of pages
12
Pages from-to
612-623
UT code for WoS article
000367411200044
EID of the result in the Scopus database
2-s2.0-84949669344