ESG výkonnosť vybraných podnikov z odvetvia automobilového priemyslu

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dc.contributor.authorKovács, Oliver
dc.contributor.authorMusa, Hussam
dc.date.accessioned2026-05-04T07:36:51Z
dc.date.available2026-05-04T07:36:51Z
dc.date.issued2026
dc.descriptionIn: 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.
dc.description.abstractThe 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.
dc.description.sponsorshipVEGA 1/0120/25 Výskum paradigiem a determinantov procesov riadenia a implementácie ESG v kontexte požadovanej finančnej výkonnosti podnikov a zmien vyplývajúcich z CSRD smernice
dc.identifier.doihttps://doi.org/10.24040/aap.2026.23.1.15-29
dc.identifier.issn1336-8818
dc.identifier.issn2989-3186
dc.identifier.urihttps://repo.umb.sk/handle/123456789/1462
dc.language.isosk
dc.publisherBelianum. Vydavateľstvo Univerzity Mateja Bela v Banskej Bystrici
dc.rightsCC BY-ND Creative Commons Attribution-NoDerivatives 4.0. International
dc.rightsinfo:eu-repo/semantics/openAccess
dc.rights.urihttps://creativecommons.org/licenses/by-nd/4.0/
dc.subjectautomobilový priemysel
dc.subjectautomobile industry
dc.subjectautomotive industry
dc.subjectenvironmentálne
dc.subjectsociálne a riadiace faktory
dc.subjectESG faktory
dc.subjectESG factors
dc.subjectenvironmental
dc.subjectsocial
dc.subjectand governance factors
dc.subjectvýkonnosť
dc.subjectperformance
dc.subjecttrvalo udržateľné podnikanie
dc.subjectsustainable business
dc.subjectvykazovanie udržateľnosti
dc.subjectsustainability reporting
dc.titleESG výkonnosť vybraných podnikov z odvetvia automobilového priemyslu
dc.title.alternativeESG performance of selected companies in the automotive industry
dc.typeArticle
dc.typeinfo:eu-repo/semantics/article

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