Construction of the social performance indicators for the determination of performance of ESG-indicators to support the decision-making

Construction of the social performance indicators for the determination of performance of ESG-indicators to support the decision-making

Stať ve sborníku v databázi WoS či Scopus

The article is focused on the formation of social performance indicators, which should evaluate the performance of the company in accordance with environmental and corporate governance indicators.. These summary performance indicators (ESG) are currently beginning to be preferred by the investors for the support of decision-making on investments, which in itself indicate a long-term sustainable performance of the company. The target of the contribution is a proposal of the social indicators. During the design of social indicators a number of successive steps were carried out and there was used a combination of different statistical methods. On the basis of analysis of the sources of international organisations has been made an empirical analysis of the social performance indicators for the companies of the manufacturing sector according to CZ-NACE. The expected results of empirical research are proposed social performance indicators.

The article is focused on the formation of social performance indicators, which should evaluate the performance of the company in accordance with environmental and corporate governance indicators.. These summary performance indicators (ESG) are currently beginning to be preferred by the investors for the support of decision-making on investments, which in itself indicate a long-term sustainable performance of the company. The target of the contribution is a proposal of the social indicators. During the design of social indicators a number of successive steps were carried out and there was used a combination of different statistical methods. On the basis of analysis of the sources of international organisations has been made an empirical analysis of the social performance indicators for the companies of the manufacturing sector according to CZ-NACE. The expected results of empirical research are proposed social performance indicators.

Social performance, Corporate Social Responsibility, Global Reporting Initiative, (T-test), Levene's Test for Equality of Variances, factor analysis, cluster analysis

Social performance, Corporate Social Responsibility, Global Reporting Initiative, (T-test), Levene's Test for Equality of Variances, factor analysis, cluster analysis

KOCMANOVÁ, A.; ŠIMBEROVÁ, I.; NĚMEČEK, P.

2013

22.09.2012

UTB, FAME Zlín

978-1-61804-125-8

Proceedings of the 1st WSEAS Intenational Conference on Finance, Accounting and Auditing (FAA 12)

233

239

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