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Analysis and identification of joint performance measurement indicators: social and corporate governance issues

Author

Listed:
  • Zuzana Chvátalová

    (Ústav informatiky, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika)

  • Iveta Šimberová

    (Ústav managementu, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika)

Abstract

This article presents selected initial results from the project 'Construction of Methods for Multifactorial Assessment of Company Complex Performance in Selected Sectors' carried out by a research team from the Faculty of Business and Management of Brno University Technology and Faculty of Business and Economics of Mendel University in Brno in 2011. The research focus is on the identification of joint areas of influence of social and corporate governance indicators. The authors consider such an approach is essential for the construction of tools for measuring corporate performance in selected sectors of CZ-NACE. It is argued that indicators should meet certain criteria such as relevance, accuracy, representativeness, measurability, usability, transparency, etc. The results presented in this article are from the first phase of the project which forms the basis for further investigation within subsequent phases of the project.

Suggested Citation

  • 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.
    • Handle: RePEc:mup:actaun:actaun_2012060070127
    DOI: 10.11118/actaun201260070127
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    References listed on IDEAS

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    1. Steve Letza & Xiuping Sun & James Kirkbride, 2004. "Shareholding Versus Stakeholding: a critical review of corporate governance," Corporate Governance: An International Review, Wiley Blackwell, vol. 12(3), pages 242-262, July.
    2. 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.
    3. 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.
    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, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 9(2), pages 182-192.
    5. 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.
    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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