Corporate performance indicators for agriculture and food processing sector

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

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012, vol. 60, issue 4, 121-132

Abstract: 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 (search for similar items in EconPapers)
Date: 2012
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2012060040121

DOI: 10.11118/actaun201260040121

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