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Corporate key performance indicators for environmental management and reporting

Author

Listed:
  • Jiří Hřebíček

    (Institut biostatistiky a analýz, Masarykova univerzita, Kamenice 126/3, 625 00 Brno, Česká republika)

  • Jana Soukopová

    (Ekonomicko-správní fakulta Masarykovy univerzity, Lipová 41a, 602 00 Brno-Pisárky, Česká republika)

  • Michael Štencl

    (Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika)

  • Oldřich Trenz

    (Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika)

Abstract

The paper presents main results of the research financed the Ministry of Environment of the Czech Republic in the project No. SP/4i2/26/07. It discuses the corporate key performance indicators for Environmental Management Systems certified by standard ISO 14001:2005 or/and by the Regulation (EC) No. 1221/2009, about voluntary participation of organizations in the Community Environmental Management and Audit Scheme (EMAS). These are used in an annual corporate environmental reporting of organizations with Environmental Management System and also in the annual statements of organizations with Environmental Management and Audit Scheme. It introduces key performance indicators and framework of corporate environmental reporting are based on the Methodical Guideline of the Ministry of Environment of the Czech Republic developed in the project No. SP/4i2/26/07. They are enlarged to economic and social area with using Global Reporting Initiative and RICON Group guidelines. The paper also introduces the proposal of further research in the development of corporate environmental, social and governance (ESG) performance indicators.

Suggested Citation

  • Jiří Hřebíček & Jana Soukopová & Michael Štencl & Oldřich Trenz, 2011. "Corporate key performance indicators for environmental management and reporting," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(2), pages 99-108.
    • Handle: RePEc:mup:actaun:actaun_2011059020099
    DOI: 10.11118/actaun201159020099
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    Citations

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    Cited by:

    1. Maite Cubas‐Díaz & Miguel Ángel Martínez Sedano, 2018. "Measures for Sustainable Investment Decisions and Business Strategy – A Triple Bottom Line Approach," Business Strategy and the Environment, Wiley Blackwell, vol. 27(1), pages 16-38, January.
    2. Iveta Šimberová & Alena Kocmanová, 2012. "Corporate governance - research of key indicators on market of processing industry in the Czech Republic via cluster analysis," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(7), pages 359-368.
    3. Marie Dočekalová, 2013. "Construction of corporate social performance indicators for Czech manufacturing industry," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(2), pages 309-315.
    4. Alena Kocmanová & Marie Dočekalová, 2012. "Construction of the economic indicators of performance in relation to environmental, social and corporate governance (ESG) factors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 195-206.
    5. Jitka Šišková, 2013. "Multi-criterion analysis of the risks involved in a biogas plant in relation to the structure and sources of biomass and its application in agricultural companies," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2843-2850.
    6. Jiří Hřebíček & Ondřej Popelka & Michael Štencl & Oldřich Trenz, 2012. "Corporate performance indicators for agriculture and food processing sector," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 121-132.
    7. Petra Ptáčková Mísařová, 2012. "Development of environmental management accounting and EMAS over time," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(4), pages 307-318.
    8. Zuzana Chvátalová & Iveta Šimberová, 2013. "Analysis of ESG indicators for measuring enterprise performance," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2197-2204.
    9. Jiří Hřebíček & Jana Soukopová & Michael Štencl & Oldřich Trenz, 2011. "Integration of economic, environmental, social and corporate governance performance and reporting in enterprises," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 157-166.

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