Acta Univ. Agric. Silvic. Mendelianae Brun. 2012, 60(4), 121-132 | DOI: 10.11118/actaun201260040121

Corporate performance indicators for agriculture and food processing sector

Jiří Hřebíček, Ondřej Popelka, Michael Štencl, Oldřich Trenz
Ústav informatiky, Mendelova univerzita v Brně, Zemědělská 1, 613 00 Brno, Česká republika

The research project: "Construction of Methods for Multi-factorial Assessment of Company Complex Performance in Selected Sectors", solved by author team, is introduced. Current trends of corporate performance evaluation (i.e. measurement of environmental, social, economic and governance (ESG) performance) and corporate sustainable reporting are discussed in the paper focused to agriculture and food processing sector. The relationship between environmental and sustainability indicators and corporate sustainability reporting is an important issue; and the development of advanced methods to identify key performance indicators for ESG performance is discussed here along with the possibility of the utilization of information and communication technology and XBRL taxonomy evaluating applications for the creation of business performance.

Keywords: performance evaluation, ESG performance, key performance indicators, agri-environmental indicators, sustainability reporting, GRI, UN Global Compact, UNEP FI, OECD, ISO 26000, XBRL
Grants and funding:

This paper is supported by the Czech Science Foundation. Name of the Project: Construction of Methods for Multifactor Assessment of Company Complex Performance in Selected Sectors. Registration No. P403/11/2085.

Received: April 24, 2012; Published: August 7, 2013  Show citation

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Hřebíček, J., Popelka, O., Štencl, M., & Trenz, O. (2012). Corporate performance indicators for agriculture and food processing sector. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 60(4), 121-132. doi: 10.11118/actaun201260040121
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