Kontaktujte nás | Jazyk: čeština English
dc.title | The model of environmental, social and corporate governance performance indicators of a company | en |
dc.contributor.author | Kocmanová, Alena | |
dc.contributor.author | Šimberová, Iveta | |
dc.contributor.author | Němeček, Petr | |
dc.relation.ispartof | WMSCI 2013 - 17th World Multi-Conference on Systemics, Cybernetics and Informatics, Proceedings | |
dc.identifier.isbn | 978-1-936338-88-7 | |
dc.date.issued | 2013 | |
utb.relation.volume | 2 | |
dc.citation.spage | 19 | |
dc.citation.epage | 24 | |
dc.event.title | 17th World Multi-Conference on Systemics, Cybernetics and Informatics, WMSCI 2013 | |
dc.event.location | Orlando, FL | |
utb.event.state-en | United States | |
utb.event.state-cs | Spojené státy americké | |
dc.event.sdate | 2013-07-09 | |
dc.event.edate | 2013-07-12 | |
dc.type | conferenceObject | |
dc.language.iso | en | |
dc.publisher | International Institute of Informatics and Systemics (IIIS) | |
dc.relation.uri | http://www.iiis.org/CDs2013/CD2013SCI/SCI_2013/PapersPdf/SA034MM.pdf | |
dc.subject | Corporate governance | en |
dc.subject | Economic performance | en |
dc.subject | Modeling | en |
dc.subject | Models regression analysis. Environmental | en |
dc.subject | Social | en |
dc.subject | Sustainable corporate performance (SCP) | en |
dc.description.abstract | The paper looks into various models of corporate environmental. social, corporate governance and economic indicators and their mutual relations in companies of the Czech manufacturing industry. Mutual linkage of ESG performance indicators was serified in 79 companies from processing industries in the Czech Republic. Data was acquired by empirical research in the Czech Republic which was completed in 2011-2012. The aim of the paper is to model environmental, social, corporate governance and economic indicators for the measurement of a company's performance on the basis of regression analyses and definition of mutual links between them as well as the potential link with Sntainable C. o porac Pertbrrnance. Regressh 'n arwly sis indicates that mdcpcndent ariable en'. ironrncntal and social indicators do not ha'. e any important effect on economic pcrthnnancc Similar results '.sere achieved in modelling the impact 01 corporate goveinance perharmance on en'. nonmental, social ,iiid economic pci lormance. | en |
utb.faculty | Faculty of Management and Economics | |
dc.identifier.uri | http://hdl.handle.net/10563/1004577 | |
utb.identifier.obdid | 43873570 | |
utb.identifier.scopus | 2-s2.0-84890013566 | |
utb.source | d-scopus | |
dc.date.accessioned | 2015-05-28T11:39:25Z | |
dc.date.available | 2015-05-28T11:39:25Z | |
utb.contributor.internalauthor | Němeček, Petr | |
utb.fulltext.affiliation | Alena KOCMANOVA, Iveta Šimberová Brno University of Technology, Faculty of Business and Management, Department of Economics, Brno, Czech Republic and Petr NEMECEK Tomas Bata University in Zlín, Faculty of Management and Economics, Department of Management, Zlín, Czech Republic | |
utb.fulltext.dates | - | |
utb.fulltext.references | [1] J. Fábry, Mathematical of modeling, Praha: Oeconomica, 2007. [2] M. Berka, Operations Research, Brno: BUT, 1991. [3] P. Dostál, Advanced methos managerial decision making, Praha: Grada Publishing, a.s., 2005. [4] V. Popova, V., A. Sharpanskykh, “Modeling organizational performance indicators”, Journal Information Systems, Vol.35, No. 4, 2010, pp.505-527. [5] M.N.I. Sardar, “Economic Modelling in ustainability Science: Issues, Methodology, and Implications Environment, Development and ustainability”, Springer Vol.7, 2005, pp. 377–400. [6] L.S.Ranganathan, “Pressmud as organic fertiltzer for sustainable farming”, Worm digest, Vol.22, 1999, pp.18-19 [7] C.D.Ittner, D.F. Larcker, “Coming up short on non-financial performance measurement”, Harvard Business Review, Vol.81, No.11, pp.88-95. 2003. [8] M. Synek, H.Kopáně, M.Kubálková, “Manažerské výpočty a ekonomická analýza”, Praha: C.H. Beck, 2009. [9] E. Grigoroudis, E. Orfanoudaki, C. Zopounidis, „Strategic performance measurement in a healthcare organization: A multiple criteria approach based on balanced score“, Omega, Vol.40, 2012, pp.104–119. [10]E.I. Altman, Corporate financial distress: A complete guide to predicting, avoiding, and dealing with bankruptcy, New York: John Wiley & Sons, 1983. [11]J.HOLEČKOVÁ, Finanční analýza firmy, Praha: Aspi, 2008. [12] M. ŠULAK, E.VACÍK, Měření výkonnosti firem. Praha: EUPRESS, 2005. [13]A.Neely, M. Gregory, K. Platts, “Performance measurement system design: A literature review and research agenda”, International Journal of Operations & Production Management, Vol.15, No. 4, 1995, pp. 80-116. [14]A.Neely, M. Kennerley, “Measuring performance in a changing business environment”, International Journal of Operations & Production Management, Vol.23, No. 2, 2003, pp. 213-229. [15] K.E.Aupperle, A.B. Carroll, J.D. Hatffield, “An empirical examination of the relationship between corporate social responsibility and profitability”, Academy of Management Journal, Vol.28, No.2, 1995, pp.446-463. [16] H.K.Baker, R. Anderson, R. Corporate Governance: A Synthesis of Theory, Research, and Practice. John Wiley & Sons. 2010. [17]S.Deakin, “The corporation as commons: rethinking property rights, governance and sustainability in the business enterprise”, Queen’s Law Journal, Vol.37, No.1, 2012, pp. 339-381. [18]A.Kocmanová, I. Šimberová, “Modelling of Corporate Governance Performance Indicators”. Engineering Economics, Vol.. 23, No.5, 2012, pp. 485-495. [19].A.Kocmanová, Z. Karpíšek, M.Klímková, “The Construction of Environmental Indicators for Determination of Performance of ESG Indicators to Support DecisionMaking of Investors”, Business: Theory and Practice, Vol. 13, No. 4, 2012, pp. 333-342. [20]P.JANÍČ K, Systémové pojetí vybraných oborů techniky. Hledání souvislostí, Brno: CERM, VUTIUM, 2007. [21]R.S.Kaplan, D.P. Norton, Balanced scorecard, Praha: Management Press, 2007. [22]S.Schaltegger, M.Wagner, Sustability Accounting and Reporting. Managing Sustainability Performance Measurement and Reporting in an Integrated Manner, Dordrecht: Springer. 2006. [23]A.Fowler, R. Young, “ ndigenous ncome treams for Sustainable N O rogrammes and rojects”, Philippine NGO Memo, Vol.3-4, pp. 4-5,1998. [24]P.Hrubý, M. Hučka, F.Huňka, J.Kašík, D.Vymětal, “Víceúrovňové modelování podnikových procesů systém REA“, Series on Advanced Economic Issues, Ostrava: VŠB-TU, 2010. [25]Q.Wei, Revisiting the link between environmental performance and financial performance: who cares about private companies? 11th A-CSEAR Conference. Centre (SAARC) and the School of Accounting and Finance, Australie ,2012. [26]S. Chiu, M.P. Sharfman, „Legitimacy, visibility, and the antecedents of corporate social performance: An investigation of instrumental perspective“, Journal of Management, 2009. [27] P. Godfrey, C.,B. Merrill, J.M. Hansen, „The relationship between corporate social responsibility and shareholder value: An empirical test of the risk management hypothesis“, Strategic Management Journal, Vol.30, 2009, pp. 425–445. [28]M. Wagner, „How to reconcile environmental and economic performance to improve corporate sustainability: corporate environmental strategies in the European paper industry“, Journal of Environmental Management, Vol.76, No. 2, 2005, pp. 105-118. [29]S.Sarumpaet, “ The Relationship Between Environmental Performance and Financial Performance of Indonesian Companies” , Jurnal Akuntansi & Keuangan, Vol. 7, No..2, 2005, pp.89-98. | |
utb.fulltext.sponsorship | 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. |