Corporate performance indicators for agriculture and food processing sector

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.

As organizações e a ISO 26000: revisão dos conceitos, dos motivadores e das barreiras de implementação

“…O esperado é que as organizações trabalhem, lapidem e transformem a governança organizacional para desenvolver uma cultura organizacional pautada nos sete princípios da responsabilidade social. Dessa forma, as organizações poderão praticar a responsabilidade social norteada pelos temas centrais citados por Hřebíček et al (2012)…”

Information System for Global Sustainability Reporting

“…An example is AEI EU (Agri-Environmental Indicators), whose indicators [1] are not yet generally usable in practical generic reporting. Some of the indicators cannot be computed because of missing data, sometimes the data required are not homogeneous enough [8], [10]. The main reason for the evaluation of these AIE indicators is that it is highly desirable to develop tools, which will be capable of producing required values of these indicators if necessary.…”

Sustainability Reporting as a Challenge for Performance Measurement: Literature Review

“…Tokos, Pintarič, Krajnc [78] present a methodology for integrated performance assessment, compatible with the indicators proposed by the Global Reporting Initiative (GRI). Hřebíček et al [33] analyse the development of advance methods to identify key performance indicators for economic, environmental, social, and governance (ESG) performance and integrate them in corporate sustainability reporting. Bergenwall, Chen and White [9] explore the effects of different process designs not only on the traditional profitability performance measures but also on workforce management and environmental performance measures.…”