Vol. 9, No 4, 2012 pp. 417 - 427
UDC 65.015.25
DESIGNING CORPORATE SUSTAINABILITY PERFORMANCE MEASUREMENT SYSTEM
Ljiljana Stanković, Blagoje Novićević, Suzana Đukić
Faculty of Economics, University of Niš, Serbia
ljiljana.stankovic@eknfak.ni.ac.rs
Development of processes related to an enterprise’s decision making and strategic responding is, among other factors, influenced by timely and confident information about many indicators for measurement of decision making processes efficiency and effectiveness. Contemporary enterprises are increasingly exposed to pressure to create new business models accordant with aims of various stakeholders and demands regarding sustainable development. Innovations related to performance valuation, measurement system design and presentation of certain indicators represent an imperative for successful growth and development of economy and society. During several recent years, significant developments in creating sustainability performance measurement system have been made. Still, the generally accepted measurement system does not exist. In this paper, the authors have presented potential framework for corporate sustainability performance measurement.
Key Words: performance measurement indicators, sustainable development, corporate sustainable development, decision making, innovation
DIZAJNIRANJE SISTEMA MERENJA PERFORMANSI ODRŽIVOSTI POSLOVANJA PREDUZEĆA
Unapređenje procesa odlučivanja i strategijskog reagovanja preduzeća, pored ostalog uslovljeno je blagovremenim i pouzdanim informacijama o brojnim indikatorima kojima se meri efektivnost i efikasnost odlučivanja u preduzećima. Savremena preduzeća su sve više izložena pritisku da kreiraju nove poslovne modele koji su usaglašeni sa ciljevima različitih stejkholdera i zahtevima održivog razvoja. Inovacije u oblasti vrednovanja poslovnih performansi, dizajniranju sistema merenja i prezentiranje odgovarajućih indikatora su imperativ uspešnog rasta i razvoja privrede i društva. Ne postoji opšte prihvacen sistem merenja. Poslednjih godina učinjeni su značajni pomaci u kreiranju sistema vrednovanja održivosti biznisa. Autori su u radu prezentirali okvirni model za merenje performansi odživosti poslovanja.
Ključne reči: indikatori merenja performansi, održivi razvoj, korporacija, odlučivanje, inovacije
