Analysis and identification of joint performance measurement indicators: social and corporate governance issues

Zuzana Chvátalová and Iveta Šimberová
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Zuzana Chvátalová: Ústav informatiky, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika
Iveta Šimberová: Ústav managementu, Vysoké učení technické v Brně, Kolejní 2906/4, 612 00 Brno, Česká republika

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2012, vol. 60, issue 7, 127-138

Abstract: This article presents selected initial results from the project 'Construction of Methods for Multifactorial Assessment of Company Complex Performance in Selected Sectors' carried out by a research team from the Faculty of Business and Management of Brno University Technology and Faculty of Business and Economics of Mendel University in Brno in 2011. The research focus is on the identification of joint areas of influence of social and corporate governance indicators. The authors consider such an approach is essential for the construction of tools for measuring corporate performance in selected sectors of CZ-NACE. It is argued that indicators should meet certain criteria such as relevance, accuracy, representativeness, measurability, usability, transparency, etc. The results presented in this article are from the first phase of the project which forms the basis for further investigation within subsequent phases of the project.

Keywords: social indicators; corporate governance indicators; key performance indicators; jointed indicators; research; ISO 26 000; IFAC; GRI (search for similar items in EconPapers)
Date: 2012
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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2012060070127

DOI: 10.11118/actaun201260070127

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