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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
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    References listed on IDEAS

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    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.
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