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Modelling of Social Key Performance Indicators of Corporate Sustainability Performance

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  • Marie Pavláková Dočekalová

    (Department of Economics, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic)

  • Alena Kocmanová

    (Department of Economics, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic)

  • Iveta Šimberová

    (Department of Management, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic)

  • Jiří Koleňák

    (Department of Management, Newton College, a.s., Rašínova 2, 612 00 Brno, Czech Republic)

Abstract

Corporate social performance is discussed in this paper. The aim of this article is to propose indicators of social performance in the context of corporate sustainability. Relevance of the proposal has been verified through a questionnaire that focused on large manufacturing companies in the Czech Republic. Using statistical methods, it was found that a basic set of sixteen indicators can be replaced by six key performance indicators - Percentage of employees covered by collective agreement, Wage discrimination, Occupational diseases, Violations of ethical code, Expenditures on identifying and ensuring customer satisfaction and Percentage of products and services assessed for their influence on health and safety of customers. These results aim to contribute to both academy and corporate practitioners, who want to improve corporate social performance and through the use of key performance indicators to support transparency and sustainability of their business. This study, however, has some limitations. The key performance indicators are designed specifically for large manufacturing companies of group 27.1 CZ-NACE.

Suggested Citation

  • Marie Pavláková Dočekalová & Alena Kocmanová & Iveta Šimberová & Jiří Koleňák, 2018. "Modelling of Social Key Performance Indicators of Corporate Sustainability Performance," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 66(1), pages 303-312.
    • Handle: RePEc:mup:actaun:actaun_2018066010303
    DOI: 10.11118/actaun201866010303
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    References listed on IDEAS

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    1. Saeidi, Sayedeh Parastoo & Sofian, Saudah & Saeidi, Parvaneh & Saeidi, Sayyedeh Parisa & Saaeidi, Seyyed Alireza, 2015. "How does corporate social responsibility contribute to firm financial performance? The mediating role of competitive advantage, reputation, and customer satisfaction," Journal of Business Research, Elsevier, vol. 68(2), pages 341-350.
    2. Olaf Hübler & Uwe Jirjahn, 2003. "Works Councils and Collective Bargaining in Germany: The Impact on Productivity and Wages," Scottish Journal of Political Economy, Scottish Economic Society, vol. 50(4), pages 471-491, September.
    3. Tracy Artiach & Darren Lee & David Nelson & Julie Walker, 2010. "The determinants of corporate sustainability performance," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 50(1), pages 31-51, March.
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    Cited by:

    1. Rosane Maria Seibert & Clea Beatriz Macagnan & Robert Dixon, 2021. "Priority Stakeholders’ Perception: Social Responsibility Indicators," Sustainability, MDPI, vol. 13(3), pages 1-22, January.

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