Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F16%3APU120297" target="_blank" >RIV/00216305:26510/16:PU120297 - isvavai.cz</a>

Result on the web

<a href="http://www.mdpi.com/2071-1050/8/9/945" target="_blank" >http://www.mdpi.com/2071-1050/8/9/945</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su8090945" target="_blank" >10.3390/su8090945</a>

Result language

angličtina

Original language name

Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

Original language description

The aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.

Czech name

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Czech description

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Type

J_imp - 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)

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)

Publication year

2016

Confidentiality

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

Name of the periodical

Sustainability

ISSN

2071-1050

e-ISSN

—

Volume of the periodical

8

Issue of the periodical within the volume

9

Country of publishing house

CH - SWITZERLAND

Number of pages

13

Pages from-to

1-13

UT code for WoS article

000385529400115

EID of the result in the Scopus database

2-s2.0-84990990533