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Integration of economic, environmental, social and corporate governance performance and reporting in enterprises

Author

Listed:
  • Jiří Hřebíček

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

  • Jana Soukopová

    (Ekonomicko správní fakulta, Masarykova univerzita, Lipová 41a, 602 00 Brno, 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

Current trends of corporate performance evaluation, i.e. the measurement of environmental, social, economic and governance performance of company and corporate sustainable reporting are discussed in the paper. The relationship between company performance and reporting its key performance indicators is important, therefore, the development of modern and advanced methods and metrics to identify these indicators mainly based on the quantification with the possibility of utilization of information and communication technology are discussed.

Suggested Citation

  • 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.
    • Handle: RePEc:mup:actaun:actaun_2011059070157
    DOI: 10.11118/actaun201159070157
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    References listed on IDEAS

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    1. 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.
    2. Stefan Schaltegger & Marcus Wagner, 2006. "Integrative management of sustainability performance, measurement and reporting," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(1), pages 1-19.
    3. Alexander Bassen & Ana Maria Kovács, 2008. "Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 9(2), pages 182-192.
    4. Sanjeev Bhojraj & Partha Sengupta, 2003. "Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors," The Journal of Business, University of Chicago Press, vol. 76(3), pages 455-476, July.
    5. Francesco Perrini & Antonio Tencati, 2006. "Sustainability and stakeholder management: the need for new corporate performance evaluation and reporting systems," Business Strategy and the Environment, Wiley Blackwell, vol. 15(5), pages 296-308, September.
    6. Alexander Bassen & Ana Maria Kovács, 2008. "Environmental, Social and Governance Key Performance - Indicators from a Capital Market Perspective," Zeitschrift für Wirtschafts- und Unternehmensethik - Journal for Business, Economics & Ethics, Rainer Hampp Verlag, vol. 9(2), pages 182-192.
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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. Edward Kasem & Oldřich Trenz & Jiří Hřebíček & Oldřich Faldík, 2015. "Key Sustainability Performance Indicator Analysis for Czech Breweries," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(6), pages 1937-1944.
    3. Jiří Hřebíček & Oldřich Faldík & Edward Kasem & Oldřich Trenz, 2015. "Determinants of Sustainability Reporting in Food and Agriculture Sectors," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 63(2), pages 539-552.
    4. Michal Hodinka & Michaela Štencl & Jiří Hřebíček & Oldřich Trenz, 2012. "Current trends of corporate performance reporting tools and methodology design of multifactor measurement of company overall performance," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(2), pages 85-90.
    5. Lucia Maciková & Marián Smorada & Peter Dorčák & Benjamin Beug & Peter Markovič, 2018. "Financial Aspects of Sustainability: An Evidence from Slovak Companies," Sustainability, MDPI, vol. 10(7), pages 1-15, July.
    6. 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.
    7. Jana Hornungová & František Milichovský, 2013. "Profit indicators in performance systems in the Czech companies," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(2), pages 345-352.
    8. Zuzana Chvátalová & Iveta Šimberová, 2012. "Analysis and identification of joint performance measurement indicators: social and corporate governance issues," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 60(7), pages 127-138.
    9. 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.
    10. Marie Pavlakova Docekalova & Alena Kocmanova & Jiri Kolenak, 2015. "Development of Corporate Governance Performance Indicators for Czech Manufacturing Companies," DANUBE: Law and Economics Review, European Association Comenius - EACO, issue 1, pages 57-72, March.

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