Environmental, Social and Governance (ESG) Key Performance Indicators for Sustainable Reporting

Environmental, Social and Governance (ESG) Key Performance Indicators for Sustainable Reporting

Paper in proceedings (conference paper)

The report is targeted at key environmental, social and corporate governance (ESG) indicators of performance. The performance indicators ESG are becoming more and more important for complex as-sessment of a company and of unified Sustainable Reporting. The development of key performance indicators is under development in many international institutions, e.g. UNEP, EFFAS, DVFA, CFA etc]. ESG stands for Environmental, Social and Governance. There is growing evidence that suggests that ESG factors, when integrated into investment analysis and decision making, may offer investors potential long-term performance advantages. The aim of this paper is to introduce and give theoretical possibilities of establishing ESG key performance indicators at the corporate level to support investors' decisions and to be a part of Sustainable Reporting. On the basis of theoretical knowledge was made an empirical analysis in small and medium enterprises at the Czech Republic in selected sectors with a focus on the ESG performance indicators and Sustainable Reporting.

The report is targeted at key environmental, social and corporate governance (ESG) indicators of performance. The performance indicators ESG are becoming more and more important for complex as-sessment of a company and of unified Sustainable Reporting. The development of key performance indicators is under development in many international institutions, e.g. UNEP, EFFAS, DVFA, CFA etc]. ESG stands for Environmental, Social and Governance. There is growing evidence that suggests that ESG factors, when integrated into investment analysis and decision making, may offer investors potential long-term performance advantages. The aim of this paper is to introduce and give theoretical possibilities of establishing ESG key performance indicators at the corporate level to support investors' decisions and to be a part of Sustainable Reporting. On the basis of theoretical knowledge was made an empirical analysis in small and medium enterprises at the Czech Republic in selected sectors with a focus on the ESG performance indicators and Sustainable Reporting.

environmental performamnce, social performance, corporate governance, key performance indicators, sustainable reporting, small and middle companies.

environmental performamnce, social performance, corporate governance, key performance indicators, sustainable reporting, small and middle companies.

KOCMANOVÁ, A.; NĚMEČEK, P.; DOČEKALOVÁ, M.

2013

10.05.2012

Vilnius Gediminas Technical University,Lithuania

Vilnius, Lithuania

978-609-457-116-9

The 7th International Scientific Conference

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