Acta Univ. Agric. Silvic. Mendelianae Brun. 2013, 61(7), 2197-2204 | DOI: 10.11118/actaun201361072197

Analysis of ESG indicators for measuring enterprise performance

Zuzana Chvátalová1, Iveta Šimberová2
1 Institute of Informatics, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic
2 Institute of Management, Faculty of Business and Management, Brno University of Technology, Kolejní 2906/4, 612 00 Brno, Czech Republic

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.

Keywords: double or triple effect, environmental, social and corporate governance indicators, gross domestic product, corporate performance, project, Venn diagram
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. Reg. No. P403/11/2085.

Received: April 11, 2013; Published: December 24, 2013  Show citation

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Chvátalová, Z., & Šimberová, I. (2013). Analysis of ESG indicators for measuring enterprise performance. Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 61(7), 2197-2204. doi: 10.11118/actaun201361072197
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