Integration of economic, environmental, social and corporate governance performance and reporting in enterprises

Hřebíček, Jiří; Soukopová, Jana; Štencl, Michael; Trenz, Oldřich

doi:10.11118/actaun201159070157

Cited by 53 publications

(52 citation statements)

References 7 publications

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“…These papers refl ect the overall global world trends of this area (Bassen, Kovacs, 2008;Bockstaller et al 2009;G3.1, 2011;G4, 2012;Priorr 2003;Schaltegger, Wagner, 2006). Usually, organizations are monitoring, collecting and aggregating Environmental, Economical, Social and Governance (ESG) corporate data and information into the Key Performance Indicators (KPIs) (Bassen, Kovacs, 2008), (Garz, Schnella, Frank, 2010), (Hřebíček et al, 2011a) which present Corporate Sustainability Indicators.…”

Section: Methods and Resourcesmentioning

confidence: 99%

Optimal set of agri-environmental indicators for the agricultural sector of Czech Republic

Hřebíček¹,

Trenz²,

Vernerová³

2013

Acta Univ. Agric. Silvic. Mendelianae Brun.

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Section: Methods and Resourcesmentioning

confidence: 99%

Optimal set of agri-environmental indicators for the agricultural sector of Czech Republic

Hřebíček¹,

Trenz²,

Vernerová³

2013

Acta Univ. Agric. Silvic. Mendelianae Brun.

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“…Adjustment of the methods and instruments to management processes and establishment of mutual connections in the fi elds of economy, social welfare, environment protection as well as corporate governance (Hřebíček et al, 2011) serves business entities as a supporting tool in their decisionmaking. The issue is of a comprehensive nature and the process of its solution raises again and again new, continuously developing questions as regards both practical measures applied in businesses and dra ing of economic policies at the level of public administration.…”

Section: Introductionmentioning

confidence: 99%

“…The aforementioned areas thus provide a basis for the latest methods of evaluation of the performance of individual business entities from the viewpoint of sustainability (Hřebíček et al, 2011). The fi rst step toward assessing sustainable performance in businesses consists in defi ning the values and indicators that portray chronological development, i.e.…”

Section: Introductionmentioning

confidence: 99%

Application of Multi-Criteria Analysis in the Evaluation of Biogas Plants with Respect to the Stability of the Agricultural System

Šišková¹

2015

Acta Univ. Agric. Silvic. Mendelianae Brun.

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As a result of the interconnection and globalization of access to information, scientifi c expertise and new technologies across the world, development of society is now progressing at a skyrocketing pace. Production in businesses is reaching maximum possible levels. This paper focuses on systemic evaluation of the interrelations among production processes of agricultural businesses running biogas plants. It represents a comprehensive proposal of a model instrument for comparison of production options in relation to available input materials in agricultural businesses. Interconnection of the economic, environmental and social factors is of growing signifi cance for strategic progress along the lines of sustainable development of society. The objective of this paper is to propose and to describe the practical application of a multi-criterion model as an instrument of decision-making processes with a view to establishing a procedure for comparison of available input materials for biogas plants from the viewpoint of maintaining the stability of systemic interrelations in the agricultural sector in the context of sustainable development.

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“…Moreover, integrated reporting of financial and non finan cial information is needed (Hrebicek et al 2011a(Hrebicek et al , 2011b(Hrebicek et al , 2011cDocekalova 2012 Singh et al (2009Singh et al ( , 2012). …”

Section: Theoretical Approach To Corporate Sustainability Performancementioning

confidence: 99%

Determination of Economic Indicators in the Context of Corporate Sustainability Performance

Dočekalová

Kocmanová

Koleňák

2015

Business: Theory and Practice

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This article is focused on determination of the most significant economic indicators influencing corporate sustainability performance. Corporate sustainability performance is a multidimensional concept based on the original idea of sustainable development, replacing the traditional understanding of corporate performance only as capital appreciation for owners (shareholders). Compared to the original concept of sustainable development which consists of environmental, social and economic performance, the so-called triple-bottom-line, it is broaden to the responsibilities and the impact of Corporate Governance on the corporate performance. The basic set of economic indicators has been constructed from a synthesis of resources developed by international organizations (Global Reporting Initiative, International Federation of Accountants) and research among manufacturing companies in the Czech Republic. The basic set of twenty-five key indicators is divided into seven groups: Costs, Investments, Economic Results, Asset and financial resources utilization, Suppliers reliability, Penalties and RandD expenses. Basic set of indicators was presented to 23 top-managers who quantified the potential effect of each indicator to the success and sustainability of their companies. Through the methods of descriptive statistics knowledge of the particularities of each indicator was obtained. Correlation analysis and factor analysis were applied in order to eliminate information duplicity and dimensionality reduction. The result is a reduction in the number of economic indicators, so that the loss of information on the influence of the original indicators on the corporate sustainability is minimized. Corporate sustainability indicators are a tool for measuring and managing progress towards sustainability goals and environmental, social and economic impacts.

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Integration of economic, environmental, social and corporate governance performance and reporting in enterprises

Cited by 53 publications

References 7 publications

Optimal set of agri-environmental indicators for the agricultural sector of Czech Republic

Optimal set of agri-environmental indicators for the agricultural sector of Czech Republic

Application of Multi-Criteria Analysis in the Evaluation of Biogas Plants with Respect to the Stability of the Agricultural System

Determination of Economic Indicators in the Context of Corporate Sustainability Performance

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