Sustainable Corporate Performance Index for Manufacturing Industry

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F14%3APU110851" target="_blank" >RIV/00216305:26510/14:PU110851 - isvavai.cz</a>

Výsledek na webu

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DOI - Digital Object Identifier

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Jazyk výsledku

angličtina

Název v původním jazyce

Sustainable Corporate Performance Index for Manufacturing Industry

Popis výsledku v původním jazyce

The article presents a methodological approach consisting in the application of a discriminant analysis in evaluations using financial and non-financial ESG and economic indicators, including the establishment of the The article presents a methodological approach consisting in the application of a discriminant analysis in evaluations using financial and non-financial ESG and economic indicators, including the establishment of the sustainable corporate performance index of Czech companies from the manufacturing industry. The proposed methodology for comprehensive performance evaluation is adjusted to allow for an assessment of financial and non-financial indicators and their weights. It is particularly necessary to focus on such financial and non-financial indicators that provide to some extent information about the potential risk to companies sustainability. This will not only allow for an ex post evaluation of companies, but also of their sustainable development. The aim of this paper is to establish sustainable corporate performance index for Czech companies from the manufacturing industry based on defined financial and non-financial ESG and economic performance indicators. Environmental, social, corporate governance and economic indicators are often characterized by a large number of variables that are partly qualitative in nature and can only be evaluated on the basis of a subjective assessment, which inevitably includes various types of knowledge. The sustainable corporate performance index was determined by means of a discriminant analysis. The use of discriminant analysis to measure the comprehensive performance of the company can also improve the accuracy of qualitative aspects captured in a non-deterministic manner. Indicators selected for discriminatory analysis included those relevant financial indicators that relate to sustainability and non-financial indicators that also meet these conditions for Czech company from the manufacturing industry. The result

Název v anglickém jazyce

Sustainable Corporate Performance Index for Manufacturing Industry

Popis výsledku anglicky

The article presents a methodological approach consisting in the application of a discriminant analysis in evaluations using financial and non-financial ESG and economic indicators, including the establishment of the The article presents a methodological approach consisting in the application of a discriminant analysis in evaluations using financial and non-financial ESG and economic indicators, including the establishment of the sustainable corporate performance index of Czech companies from the manufacturing industry. The proposed methodology for comprehensive performance evaluation is adjusted to allow for an assessment of financial and non-financial indicators and their weights. It is particularly necessary to focus on such financial and non-financial indicators that provide to some extent information about the potential risk to companies sustainability. This will not only allow for an ex post evaluation of companies, but also of their sustainable development. The aim of this paper is to establish sustainable corporate performance index for Czech companies from the manufacturing industry based on defined financial and non-financial ESG and economic performance indicators. Environmental, social, corporate governance and economic indicators are often characterized by a large number of variables that are partly qualitative in nature and can only be evaluated on the basis of a subjective assessment, which inevitably includes various types of knowledge. The sustainable corporate performance index was determined by means of a discriminant analysis. The use of discriminant analysis to measure the comprehensive performance of the company can also improve the accuracy of qualitative aspects captured in a non-deterministic manner. Indicators selected for discriminatory analysis included those relevant financial indicators that relate to sustainability and non-financial indicators that also meet these conditions for Czech company from the manufacturing industry. The result

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50602 - Public administration

Projekt

<a href="/cs/project/GA14-23079S" target="_blank" >GA14-23079S: Měření podnikové udržitelosti ve vybraných odvětvích</a><br>

Návaznosti

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

Rok uplatnění

2014

Kód důvěrnosti údajů

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

Název statě ve sborníku

Proceedings of the 18th World Multi-Conference on Systemics, Cybernetics and Informatic

ISBN

978-1-941763-09-4

ISSN

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e-ISSN

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Počet stran výsledku

6

Strana od-do

1-6

Název nakladatele

International Institute of Informatics and Systemics

Místo vydání

Orlando, USA

Místo konání akce

Orlando

Datum konání akce

15. 7. 2014

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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