IDEAS home Printed from https://ideas.repec.org/a/mup/actaun/actaun_2013061072197.html
   My bibliography  Save this article

Analysis of ESG indicators for measuring enterprise performance

Author

Listed:
  • Zuzana Chvátalová

    (Institute of Informatics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic)

  • Iveta Šimberová

    (Institute of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic)

Abstract

In this article authors focus on the analysis of the whole set of environmental, social and corporate governance (ESG) indicators for the elimination of double or triple effects within the next construction of methods for measuring corporate performance. They build on their previously published results (in Acta univ. agric. et silvic. Mendel. Brun., 2012). The partial actual selected results of a recently undertaken currently project entitled 'Construction of Methods for Multifactorial Assessment of Company Complex Performance in Selected Sectors' were used. This project was solved the research teams of the Faculty of Business and Management of Brno University Technology and Faculty of Business and Economics of Mendel University in Brno since 2011. Further theoretical resources in the environmental, social and corporate governance area, known indicator databases (namely Global Reporting Initiative), comparative analysis, resp. syntheses for identifying possible of common indicator properties were identified to classify indicator subsets to preclude double or even triple effect based on mathematical set theory (Venn diagrams). The indicator analysis in constructed multi-factorial methods contributes to precise decision making in management to improve corporate performance.

Suggested Citation

  • 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.
    • Handle: RePEc:mup:actaun:actaun_2013061072197
    DOI: 10.11118/actaun201361072197
    as

    Download full text from publisher

    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201361072197.html
    Download Restriction: free of charge
    File URL: http://acta.mendelu.cz/doi/10.11118/actaun201361072197.pdf
    Download Restriction: free of charge
    File URL: https://libkey.io/10.11118/actaun201361072197?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. 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.
    2. 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.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    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. 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.
    3. 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.
    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. 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.
    6. 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.
    7. 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.
    8. 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.
    9. 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.
    10. 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.
    11. 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.
    12. 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.
    13. 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.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:mup:actaun:actaun_2013061072197. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Ivo Andrle (email available below). General contact details of provider: https://mendelu.cz/en/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.