Sustainability Indicators: Development and Application for the Agriculture Sector

Hřebíček, Jiří; Valtinyová, Soňa; Křen, Jan; Hodinka, Michal; Trenz, Oldřich; Marada, Pavel

doi:10.1007/978-3-642-32081-1_4

Cited by 12 publications

(8 citation statements)

References 45 publications

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“…For these reasons, our long time research (Kocmanová et al 2013;Hřebíček et al 2013aHřebíček et al , 2013bHřebíček et al , 2015 combines KPIs based on two frameworks: Sustainability Assessment of Food and Agriculture (SAFA Guidelines 2013) and Global Reporting Initiatives (G4 Guidelines 2013; G4-Food-Processing-Sector-Disclosures 2014). This enables us to choose the most commonly used KPIs for the agriculture sector.…”

Section: Methodsmentioning

confidence: 99%

Sustainability Assessment and Reporting in Agriculture Sector

Kassem¹,

Trenz²,

Hřebíček³

et al. 2017

Acta Univ. Agric. Silvic. Mendelianae Brun.

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Sustainability assessment is a mainstream business activity that demonstrates the link between the organization's strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, social, economic and governance performance of Small and Medium-sized Businesses/Enterprises (SMB/SME). Unfortunately, their implementations in the Czech Republic show a low level of engagement in sustainability assessment. The paper presents the results of the authors' research in sustainability assessment of SMB/SMEs in the agriculture sector of the Czech Republic. An appropriate set of key performance indicators (KPIs) in four dimensions (economy, environment, social and governance) was developed to suit the SMB/ SMEs sustainability assessment in the agriculture sector. A set of KPIs is proposed to help SMB/SMEs to avoid the barriers of sustainability assessment. These indicators are based mainly on Sustainability Assessment of Food and Agriculture, Global Reporting Initiatives Frameworks and on current research state-of-the-art. They have been created following the analysis of a number of agricultural enterprises over the world, particularly within European countries.

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Section: Methodsmentioning

confidence: 99%

Sustainability Assessment and Reporting in Agriculture Sector

Kassem¹,

Trenz²,

Hřebíček³

et al. 2017

Acta Univ. Agric. Silvic. Mendelianae Brun.

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“…We discussed the relationship between environmental and sustainability indicators and corporate sustainability reporting in chapter "Sustainability indicators: development and application for the agriculture sector" printed by Springer (HŘEBÍČEK et al, 2013). Our research contains the possibility of the utilization 5: Report-Dimensions mapping (DEBRECENY, 2009) of information and communication technology and XBRL taxonomy.…”

Section: Discussionmentioning

confidence: 99%

“…Employing the above mentioned framework enables an improved communication and collaboration with target groups and concerned parties. By implementing the scheme the company acquires the possibility of creating and publishing compact, focused messages that are generated automatically on the basis of the template rules of one single scheme (HŘEBÍČEK et al, 2013).…”

Section: Discussionmentioning

confidence: 99%

Business Intelligence in Environmental Reporting Powered by XBRL

Hodinka¹,

Štencl²,

Hřebíček³

et al. 2014

Acta Univ. Agric. Silvic. Mendelianae Brun.

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Today, companies are handling increasing amounts of transactional data. This phenomenon commonly named as "Big Data", has transformed from a vague description of massive corporate data to a household term that refers to not just volume but the diversity of data and velocity of change. Commonly used approach leads to usage of Business Intelligence (BI) technologies used not only to environmental reporting purposes, but also used for a data discovery discipline. The critical issue in general data processing tasks is to get the right information quickly, near to real time, targeted, and eff ectively. This article aims on several critical points of the whole concept of BI environmental reporting powered by XBRL. First, and most important, is the usage of structured data delivered via XBRL. The main profi t on usage of XBRL is the optimization of the ETL process and its combination commonly used best practices on data warehouse models. The whole BI workfl ow could be moved further by additional data quality health checks, extended mathematical and logical data test, basics of data discovery and drill-down techniques. First part of the article review the state of the art on the XBRL level and also review current trends in environmental reporting. We also analyse the basics of Business Intelligence regarding to the application domain on environmental reporting. The methodology refl ects today's technical standards of XBRL accordingly to the application via ETL process. In results we describe concept for standardized data warehouse model for the environmental reporting based on the specifi c XBRL taxonomy and known dimensions. In discussion we explain our next approach and all the pros and cons of the selected approach.

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“…Covering the first two steps (setting goals and checking compliance and relevance) seems impractical at present, due to the highly specific nature of the problem for each reporting corporation. Therefore, these steps are not considered a part of the proposed system, although there is some demand to provide as much automation as possible [11]. Among other deficiencies of the current SAFA framework are the challenges which are faced by smallholders, relative to implementing this framework.…”

Section: Current Reporting Frameworkmentioning

confidence: 99%

“…Special attention has been given to reporting focused on sustainable development and aligned indicators. A considerable effort has also been invested into promoting the concept of corporate responsibility and quantification methods [11]. In our research as part of the GACR No P403/11/2085 project-Construction of Methods for Multifactor Assessment of Company Complex Performance in Selected Sector, we concentrate mainly on the agriculture sector that has strong effects on the environment, though other fields of human activity are important too.…”

Section: Introductionmentioning

confidence: 99%

Information System for Global Sustainability Reporting

Popelka

Hodinka

Hřebíček

et al. 2013

IFIP Advances in Information and Communication Technology

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In the article we describe various methodologies considered for company performance assessment-such as Sustainability Assessment of Food and Agriculture systems (SAFA) by the Food and Agriculture Organization (FAO) and other standardized reporting frameworks. We analyse and consider common characteristics of the used performance indicators. We further examine different properties of the defined key performance indicators and additional performance indicators in order to propose a data model for a generic information system. The proposed data model aims to be reusable for different performance assessment methodologies. We introduce several abstractions of the assessment methodologies on the level of performance indicators and report outputs. It is important to allow the organization to use the same data in several different reports and simplify and speed-up the reporting process. The resulting core data model of the information system is described in the article, along with a brief description of the implemented prototype system.

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Sustainability Indicators: Development and Application for the Agriculture Sector

Cited by 12 publications

References 45 publications

Sustainability Assessment and Reporting in Agriculture Sector

Sustainability Assessment and Reporting in Agriculture Sector

Business Intelligence in Environmental Reporting Powered by XBRL

Information System for Global Sustainability Reporting

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