Measuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Added

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dc.contributor.authorKocmanová, Alenacs
dc.contributor.authorPavláková Dočekalová, Mariecs
dc.contributor.authorŠkapa, Stanislavcs
dc.contributor.authorŠiráňová, Lenkacs
dc.coverage.issue9cs
dc.coverage.volume8cs
dc.date.issued2016-09-15cs
dc.description.abstractThe aim of the paper is to propose a model for measuring sustainable value which would complexly assess environmental, social, and corporate governance contribution to value creation. In the paper the concept of the Sustainable Environmental, Social and Corporate Governance Value Added is presented. The Sustainable Environmental, Social and Corporate Governance Value Added is based on the Sustainable Value Added model and combines weighted environmental, social, and corporate governance indicators with their benchmarks determined by Data Envelopment Analysis. Benchmark values of indicators were set for each company separately and determine the optimal combination of environmental, social, and corporate governance inputs to economic outcomes. The Sustainable Environmental, Social and Corporate Governance Value Added methodology is applied on real-life corporate data and presented through a case study. The value added of most of the selected companies was negative, even though economic indicators of all of them are positive. The Sustainable Environmental, Social and Corporate Governance Value Added is intended to help owners, investors, and other stakeholders in their decision-making and sustainability assessment. The use of environmental, social, and corporate governance factors helps identify the company’s strengths and weaknesses, and provides a more sophisticated insight into it than the one-dimensional methods based on economic performance alone.en
dc.formattextcs
dc.format.extent1-13cs
dc.format.mimetypeapplication/pdfcs
dc.identifier.citationSustainability. 2016, vol. 8, issue 9, p. 1-13.en
dc.identifier.doi10.3390/su8090945cs
dc.identifier.issn2071-1050cs
dc.identifier.orcid0000-0002-9518-1179cs
dc.identifier.orcid0000-0003-4628-5075cs
dc.identifier.orcid0000-0002-9681-0061cs
dc.identifier.orcid0000-0001-6407-3135cs
dc.identifier.other128260cs
dc.identifier.urihttp://hdl.handle.net/11012/63211
dc.language.isoencs
dc.publisherMDPIcs
dc.relation.ispartofSustainabilitycs
dc.relation.urihttp://www.mdpi.com/2071-1050/8/9/945cs
dc.rightsCreative Commons Attribution 4.0 Internationalcs
dc.rights.accessopenAccesscs
dc.rights.sherpahttp://www.sherpa.ac.uk/romeo/issn/2071-1050/cs
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/cs
dc.subjectcorporate sustainability; environmentalen
dc.subjectsocialen
dc.subjectcorporate governance indicatorsen
dc.subjectvalue addeden
dc.subjectfactor analysisen
dc.subjectconfirmatory factor analysisen
dc.subjectData Envelopment Analysisen
dc.titleMeasuring Corporate Sustainability and Environmental, Social, and Corporate Governance Value Addeden
dc.type.driverarticleen
dc.type.statusPeer-revieweden
dc.type.versionpublishedVersionen
sync.item.dbidVAV-128260en
sync.item.dbtypeVAVen
sync.item.insts2025.02.03 15:43:10en
sync.item.modts2025.01.17 16:46:15en
thesis.grantorVysoké učení technické v Brně. Fakulta podnikatelská. Ústav ekonomikycs
thesis.grantorVysoké učení technické v Brně. Fakulta podnikatelská. Ústav informatikycs
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