ESG výkonnosť vybraných podnikov z odvetvia automobilového priemyslu
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Dátum
2026
Autori
Názov časopisu
ISSN časopisu
Názov zväzku
Vydavateľ
Belianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici
ISBN
ISSN
1336-8818
2989-3186
2989-3186
Abstrakt
The paper deals with the analysis of ESG performance of selected companies from the automotive industry. The aim of the paper is to evaluate the ESG performance of companies from the automotive industry in the environmental, social and governance areas based on the analysis of non-financial reporting from the period 2021–2023 and subsequently propose recommendations where individual companies should improve based on a comparison of ESG performance with companies from the same industry. The subject of the paper is the ESG performance of selected companies and the object of the paper are selected companies from the automotive industry that are affected by the legal obligation to publish sustainability reports. The paper uses both qualitative and quantitative research. The literary and historical-logical methods were used in the processing of theoretical foundations. In the next part of the paper, methods such as analysis, synthesis, comparison, deduction, abstraction, generalization and graphical methods were used. The paper used secondary sources, mainly annual reports, sustainability reports, codes of ethics and remuneration reports. The paper identifies differences in the ESG performance of the companies studied, identifies their weaknesses and presents recommendations for individual companies to improve performance in individual areas - environmental, social and governance.
Popis
In: Acta aerarii publici : vedecký časopis Ekonomickej fakulty Univerzity Mateja Bela v Banskej Bystrici. Banská Bystrica : Vydavateľstvo Univerzity Mateja Bela - Belianum, 2026. ISSN 1336-8818. Roč. 23, č. 1 (2026), s. 15-29.
Kľúčové slová
automobilový priemysel, automobile industry, automotive industry, environmentálne, sociálne a riadiace faktory, ESG faktory, ESG factors, environmental, social, and governance factors, výkonnosť, performance, trvalo udržateľné podnikanie, sustainable business, vykazovanie udržateľnosti, sustainability reporting
Výstup z projektu
VEGA 1/0120/25 Výskum paradigiem a determinantov procesov riadenia a implementácie ESG v kontexte požadovanej finančnej výkonnosti podnikov a zmien vyplývajúcich z CSRD smernice
Citácia
Práva a licenčné podmienky
CC BY-ND Creative Commons Attribution-NoDerivatives 4.0. International
info:eu-repo/semantics/openAccess
info:eu-repo/semantics/openAccess