Composite indicator for measuring corporate sustainability

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

Composite indicator for measuring corporate sustainability

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

Composite indicator for measuring corporate sustainability

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50704 - Environmental sciences (social aspects)

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

2016

Kód důvěrnosti údajů

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

Název periodika

ECOLOGICAL INDICATORS

ISSN

1470-160X

e-ISSN

1872-7034

Svazek periodika

2016

Číslo periodika v rámci svazku

61

Stát vydavatele periodika

NL - Nizozemsko

Počet stran výsledku

12

Strana od-do

612-623

Kód UT WoS článku

000367411200044

EID výsledku v databázi Scopus

2-s2.0-84949669344