Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance

Popis výsledku v původním jazyce

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).

Název v anglickém jazyce

Determination of enviromental, social and corporate governance indicators: framework in the measurement of sustainable performance

Popis výsledku anglicky

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).

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

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 periodika

J BUS ECON MANAG

ISSN

1611-1699

e-ISSN

2029-4433

Svazek periodika

15

Číslo periodika v rámci svazku

5

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

16

Strana od-do

1017-1033

Kód UT WoS článku

000349632800014

EID výsledku v databázi Scopus

2-s2.0-84925946308