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Corporate performance indicators for agriculture and food processing sector

Author

Listed:
  • Jiří Hřebíček

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

  • Ondřej Popelka

    (Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 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

The research project: "Construction of Methods for Multi-factorial Assessment of Company Complex Performance in Selected Sectors", solved by author team, is introduced. Current trends of corporate performance evaluation (i.e. measurement of environmental, social, economic and governance (ESG) performance) and corporate sustainable reporting are discussed in the paper focused to agriculture and food processing sector. The relationship between environmental and sustainability indicators and corporate sustainability reporting is an important issue; and the development of advanced methods to identify key performance indicators for ESG performance is discussed here along with the possibility of the utilization of information and communication technology and XBRL taxonomy evaluating applications for the creation of business performance.

Suggested Citation

  • 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.
    • Handle: RePEc:mup:actaun:actaun_2012060040121
    DOI: 10.11118/actaun201260040121
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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.
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    4. 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.
    5. 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.
    6. Michal Struk & Jana Soukopová, 2011. "Efficiency of the current municipal waste expenditure - methodology approach and its application," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 59(7), pages 379-386.
    7. 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.
    8. 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.
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    Cited by:

    1. 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.
    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. Petr Petera & Jaroslav Wagner & Kateřina Knorová, 2016. "Perception and Interpretation of Sustainability Among the Largest Corporations Established in the Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 64(3), pages 1053-1065.
    4. Fontip Leesatapornwongsa & Natcha Thawesaengskulthai & Ronnakorn Vaiyavuth, 2023. "Developing a Sustainability Measurement for Innovation Performance for the Food Industry," Sustainability, MDPI, vol. 15(24), pages 1-15, December.
    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.
    6. Jansky, Jaroslav & Polackova, Jana & Kozakova, Petra, 2012. "Methodological Approaches to Costs Evaluation of Canned Feed," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 4(4), December.
    7. 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.

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