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4 (2016) | nr 2 | 59--69
Tytuł artykułu

Possibilities of Corporate Financial and Non-Financial Performance Measurement

Autorzy
Treść / Zawartość
Warianty tytułu
Języki publikacji
EN
Abstrakty
EN
This paper examines the relationship between the traditional financial and non-financial performances and the author attempts to suggest a possible new complex measurement method. Complex performance matrix (CPM) is a fast and easy tool in order to measure companies' financial and non-financial performance. CPM has three dimensions: organisation size, economic performance and environmental performance. The author suggest that corporate analyses complemented by the CPM may show a more proper result. (original abstract)
Twórcy
autor
  • Budapest Business School; University of Applied Sciences
Bibliografia
  • BRAUN R. 2013: A vállalatok politikája - vállalati, társadalmi felelősségvállalás, vállalati közösségek és a vállalati stratégia jövője, Vezetéstudomány 44 (1), pp. 18-28.
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  • FREEMAN R.E., REED D.L. 1983: Stockholders and stakeholders - A New Perspective on Corporate governance, California Management Review 25.3, pp. 88-106.
  • FRIEDMAN M. 1970: The social responsibility of business is to increase its profits, The New York Times Magazine, Sept 13, 1970, pp. 122-124.
  • ISAKSSON R., STEIMLE U. 2009: What does GRI-reporting tell us about corporate sustainability?, The TQM Journal 21, 2, pp. 168-181.
  • LENTNER C.S., SZEGEDI K., TATAY T. 2015: Társadalmi felelősségvállalás a bankszektorban, Pénzügyi Szemle 1, pp. 1-7.
  • MARGOLIS J.D., ELFENBEIN H.A., WALSH J.P. 2009: Does it Pay to Be Good... And Does it Matter? A Meta-Analysis of the Relationship between Corporate Social and Financial Performance.
  • MARTIN R.L. 2002: The Virtue Matrix: Calculating the Return on Corporate Responsibility, Harvard Business Review 80.3, pp. 68-75.
  • NG A.C., REZAEE Z. 2015: Business sustainability performance and cost of equity capital, Journal of Corporate Finance 34, pp. 128-149.
  • ÖZÇELIK F., BURCU A.Ö., SEVDA G. 2014: Investigating the relationship between corporate social responsibility and financial performance in Turkey, Atatürk Üniversitesi Ýktisadi ve Ýdari Bilimler Dergisi 28.3.
  • PHILLIPS R., FREEMAN R.E., WICKS A.C. 2003: What stakeholder theory is not, Business Ethics Quarterly 13.4, pp. 479-502.
  • SIEW R.Y.J. 2015: A review of corporate sustainability reporting tools (SRTs), Journal of Environmental Management 164, pp. 180-195.
  • ŠKARE M., GOLJA T. 2012: Corporate social responsibility and financial performance: is there a link?, Ekonomska Istrazivanja 25. 1, pp. 215-242.
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  • TSOUTSOURA M. 2004: Corporate Social Responsibility and Financial Performance, Center for Responsible Business. UC Berkeley: Center for Responsible Business, retrieved from http://escholarship.org/uc/item/111799p2.
  • VITEZIĆ N., VUKO T., MÖREC B. 2012: Does financial performance have an impact on corporate sustainability and CSR disclosure - a case of croatian companies, Journal of Business Management 5, pp. 40-47.
Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171450035

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