Acta Univ. Agric. Silvic. Mendelianae Brun. 2018, 66, 303-312

https://doi.org/10.11118/actaun201866010303
Published online 2018-02-28

Modelling of Social Key Performance Indicators of Corporate Sustainability Performance

Marie Pavláková Dočekalová1, Alena Kocmanová1, Iveta Šimberová2, Jiří Koleňák3

1Department of Economics, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic
2Department of Management, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic
3Department of Management, Newton College, a.s., Rašínova 2, 612 00 Brno, Czech Republic

Corporate social performance is discussed in this paper. The aim of this article is to propose indicators of social performance in the context of corporate sustainability. Relevance of the proposal has been verified through a questionnaire that focused on large manufacturing companies in the Czech Republic. Using statistical methods, it was found that a basic set of sixteen indicators can be replaced by six key performance indicators – Percentage of employees covered by collective agreement, Wage discrimination, Occupational diseases, Violations of ethical code, Expenditures on identifying and ensuring customer satisfaction and Percentage of products and services assessed for their influence on health and safety of customers. These results aim to contribute to both academy and corporate practitioners, who want to improve corporate social performance and through the use of key performance indicators to support transparency and sustainability of their business. This study, however, has some limitations. The key performance indicators are designed specifically for large manufacturing companies of group 27.1 CZ‑NACE.

Funding

This paper is supported by grant No. 17‑23448S Modelling and Simulation of Sustainable Investment Decision‑making of The Czech Science Foundation.

References

41 live references