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Alena Kocmanová; Marie Dočekalová (2011)
Publisher: Mendel University Press
Journal: Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis
Languages: English
Types: Article
Subjects: corporate sustainability, environmental performance, economic performance, key performance indicators, corporate sustainability reporting, small and medium-sized enterprises, Agriculture, S, Biology (General), QH301-705.5
The article deals with corporate sustainability and environmental and social issues of the integration of corporate performance measurement that may lead to sustainable economic success. Sustainability is a strategy of the process of sustainable development. Sustainability of businesses and sustainable performance can be defined as an integration of environmental, social and economic performance. First and foremost, businesses will want to know what indicators can be used to measure environmental, social and economic performance. What is the mutual relationship between environmental, social and economic performance? How can firms arrive at a comprehensive assessment of their performance in relation to sustainability? The aim of this paper is to analyze corporate environmental, social and economic performance and to analyze their mutual relationships. The final part of the article is an assessment of the contemporary situation and draft Key Performance Indicators (KPI) for assessment of corporate sustainability that will be the subject of further research in a selected NACE-CZ sector and in accordance with Corporate Sustainability Reporting. KPI provide businesses with a means of measuring progress toward achieving objectives.
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