Sustainable Value in Measuring of Corporate Sustainability: Approaches and their Evaluation

Kód výsledku v IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26510%2F15%3APU115010" target="_blank" >RIV/00216305:26510/15:PU115010 - isvavai.cz</a>

Výsledek na webu

<a href="http://dx.doi.org/10.97770/jssi.2015.4.3.(5)" target="_blank" >http://dx.doi.org/10.97770/jssi.2015.4.3.(5)</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.97770/jssi.2015.4.3.(5)" target="_blank" >10.97770/jssi.2015.4.3.(5)</a>

Jazyk výsledku

angličtina

Název v původním jazyce

Sustainable Value in Measuring of Corporate Sustainability: Approaches and their Evaluation

Popis výsledku v původním jazyce

In the last few years, we have witnessed various attempts at streamlining corporate activities that for long have belonged among common high-priority corporate goals, and enhancing their performance. The ultimate goal of an enterprise is value creation (Rappaport, 1986; Mills and Weinstein, 2000; Jensen, 2001) and it has a great importance for its owners (i.e. shareholders). The concept that is currently coming to the forefront, however, is that of sustainable value. In essence, many other interested parties participate in value creation and they form a network consisting of a large number of mutual relationships between individuals as well as groups (stakeholders) that influence the way the enterprise is managed and how its behaviour is affected as well and, in turn, they are influenced by the enterprise behaviour. The focus of attention of both domestic and foreign research teams shifts more to the words like sustainability, effectiveness, performance and their measurement in connection with sustainable value and sustainable success. The present paper deals with the definition and evaluation of basic points of departure, approaches and selected tools that lead to measuring corporate sustainability. The last section presents a theoretical basis for measuring corporate sustainability based on sustainable value, which will be the basis and starting point for primary research in selected industries.

Název v anglickém jazyce

Sustainable Value in Measuring of Corporate Sustainability: Approaches and their Evaluation

Popis výsledku anglicky

In the last few years, we have witnessed various attempts at streamlining corporate activities that for long have belonged among common high-priority corporate goals, and enhancing their performance. The ultimate goal of an enterprise is value creation (Rappaport, 1986; Mills and Weinstein, 2000; Jensen, 2001) and it has a great importance for its owners (i.e. shareholders). The concept that is currently coming to the forefront, however, is that of sustainable value. In essence, many other interested parties participate in value creation and they form a network consisting of a large number of mutual relationships between individuals as well as groups (stakeholders) that influence the way the enterprise is managed and how its behaviour is affected as well and, in turn, they are influenced by the enterprise behaviour. The focus of attention of both domestic and foreign research teams shifts more to the words like sustainability, effectiveness, performance and their measurement in connection with sustainable value and sustainable success. The present paper deals with the definition and evaluation of basic points of departure, approaches and selected tools that lead to measuring corporate sustainability. The last section presents a theoretical basis for measuring corporate sustainability based on sustainable value, which will be the basis and starting point for primary research in selected industries.

Druh

J_SC - Článek v periodiku v databázi SCOPUS

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

2015

Kód důvěrnosti údajů

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

Název periodika

Journal of Security and Sustainability Issues

ISSN

2029-7025

e-ISSN

—

Svazek periodika

4

Číslo periodika v rámci svazku

3

Stát vydavatele periodika

LT - Litevská republika

Počet stran výsledku

96

Strana od-do

241-259

Kód UT WoS článku

—

EID výsledku v databázi Scopus

2-s2.0-84936998726