Current Trends in Corporate Performance Evaluation and Reporting in the Czech Republic
|Original title:||Current Trends in Corporate Performance Evaluation and Reporting in the Czech Republic|
|Authors:||Jiří Hřebíček, Michael Štencl, Oldřich Trenz, Jana Soukopová|
|Field:||Management and administrative|
|Type:||Article in Periodical|
|Keywords:||Performance evaluation; Corporate performance; ESG performance; Key performance indicators; Corporate reporting; GRI; UN Global Compact; UNEP FI; ISO 26000|
Current trends of corporate performance evaluation, i.e. the measurement of environmental, social, economic and governance performance of company and corporate sustainable reporting are discussed in the paper. The relationship between corporate performance and reporting is important and the development of modern and advanced methods to identify these indicators is discussed together with the possibility of the utilization of information and communication technology and XBRL taxonomy. The current situation in corporate reporting in the Czech Republic is introduced also.