Modelling of Social Key Performance Indicators of Corporate Sustainability Performance

Marie Pavláková Dočekalová, Alena Kocmanová, Iveta Šimberová and Jiří Koleňák
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Marie Pavláková Dočekalová: Department of Economics, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic
Alena Kocmanová: Department of Economics, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic
Iveta Šimberová: Department of Management, Faculty of Business and Management, University of Technology in Brno, Antonínská 548/1, 601 90 Brno, Czech Republic
Jiří Koleňák: Department of Management, Newton College, a.s., Rašínova 2, 612 00 Brno, Czech Republic

Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, 2018, vol. 66, issue 1, 303-312

Abstract: Corporate social performance is discussed in this paper. The aim of this article is to propose indicators of social performance in the context of corporate sustainability. Relevance of the proposal has been verified through a questionnaire that focused on large manufacturing companies in the Czech Republic. Using statistical methods, it was found that a basic set of sixteen indicators can be replaced by six key performance indicators - Percentage of employees covered by collective agreement, Wage discrimination, Occupational diseases, Violations of ethical code, Expenditures on identifying and ensuring customer satisfaction and Percentage of products and services assessed for their influence on health and safety of customers. These results aim to contribute to both academy and corporate practitioners, who want to improve corporate social performance and through the use of key performance indicators to support transparency and sustainability of their business. This study, however, has some limitations. The key performance indicators are designed specifically for large manufacturing companies of group 27.1 CZ-NACE.

Keywords: corporate social performance; corporate sustainability; key performance indicators; manufacturing industry (search for similar items in EconPapers)
Date: 2018
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Citations: View citations in EconPapers (1)

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Persistent link: https://EconPapers.repec.org/RePEc:mup:actaun:actaun_2018066010303

DOI: 10.11118/actaun201866010303

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