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Current trends of corporate performance reporting tools and methodology design of multifactor measurement of company overall performance

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  • Michal Hodinka

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

  • Michaela Štencl

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

  • Jiří Hřebíček

    (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

Enterprises normally have a different approach to performance reporting. Performance reporting, and unfortunately reporting globally, at small and middle enterprises are not widely supported or popular. It perceived as something what enterprises must do, not what they like to do. The reason could be because its time consuming for them or it gives not a good (or none) feedback to the enterprises. But there are also some of the enterprises, that have their performance reporting as normal part of the corporate culture and want to have reporting as part of their information system (ideally automated). The first step of successful implementation of the automated performance reporting into the information system is to formalize the business rule from natural language expression. Current trends of corporate performance reporting and performance evaluation, i.e., the measurement of environmental, social, economic and governance performance of a company, and corporate sustainable reporting, are discussed in the paper. The relationship between corporate performance and reporting is an important issue; and the design of modern and advanced methods to identify key performance indicators is discussed here along with the possibility of the utilization of XBRL taxonomy or/and Complex event processing (CEP) techniques and methods.

Suggested Citation

  • 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.
    • Handle: RePEc:mup:actaun:actaun_2012060020085
    DOI: 10.11118/actaun201260020085
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    References listed on IDEAS

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    1. 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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    Cited by:

    1. 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.
    2. 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.
    3. Michal Hodinka & Michael Štencl & Jiří Hřebíček & Oldřich Trenz, 2014. "Business Intelligence in Environmental Reporting Powered by XBRL," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 62(2), pages 355-362.
    4. 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.
    5. 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.

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