Jana Hornungová

Development of Concepts and Models of Performance Evaluation from the 19th Century to the Present

Abstract The main aim of this paper is to provide a framework of concepts and models from the area of performance measurement. Due to the fact that the business environment is con-stantly changing, changes also occur in the trends relating to performance. Traditional financial performance measures have been highly criticized and the need identified to integrate non-financial perspectives, such as level of innovation, degree of motivation, intellectual capital and other criteria. Intellectual capital is often a crucial factor in the creation of value in a company. This paper provides a literature review supplemented by the author’s research in the field of performance. The article shows that the performance appraisal system is currently focused on several areas that could affect the performance of the company, which is also part of the overall performance of the economy in the form of GDP growth. Based on the research, it can be said that, for the sample tracked, the selection of performance evaluation system does not depend on the legal form of the business.

Environmental Reporting as a Part of a Marketing Communication

The paper aims to examine the role of environmental reporting as the part of marketing communication of a company. This corporate activity can play the important role towards company’s various stakeholders, especially to customers and suppliers. They can evaluate the impact of such marketing information on a company’s corporate reputation and brand image. The research is focused on small and medium-sized enterprises operating in the manufacturing industry. Data applied in the paper has been tested through chi-square test. Research presented in this paper has proved that environmental reporting positively influences concluding of new contracts. Environmental communication and labelling is an important source of information for environmentally conscious consumers and it has the potential to influence their decision-making.

Measuring and Benchmarking Corporate Environmental Performance

Corporate environmental performance is discussed in this paper. The aim of the paper is to propose a framework for an environmental performance benchmarking model. Corporate environmental performance is measured by key performance indicators (KPIs): Emissions of Greenhouse Gases, Water Consumption, Waste Production and Gross Value Added. Performance is benchmarked against the production frontier estimated by Data Envelopment Analysis. The environmental performance benchmarking model was created and tested on real corporate data. The model determines relative corporate environmental performance, identifies weaknesses in performance and quantifies performance gaps.