| Title |
Business sustainability assessment: comparing results of two studies / |
| Translation of Title |
Verslo darnumo vertinimas: dviejų tyrimų palyginimas. |
| Authors |
Bartkus, Edverdas Vaclovas ; Grunda, Rokas |
| Full Text |
|
| Is Part of |
Inžinerinė ekonomika = Engineering economics.. Kaunas : Technologija. 2011, vol. 22, iss. 1, p. 32-40.. ISSN 1392-2785. eISSN 2029-5839 |
| Keywords [eng] |
business sustainability ; sustainability assessment ; corporate sustainability ; sustainability evaluation ; sustainable development ; annual statements ; availability |
| Abstract [eng] |
Business sustainability assessment requires data, which can be gathered from various information sources. Annual statements are frequently used as a data source, because they are considered to be one of the most important means of the company to communicate with various stakeholders. The document is signed by the management of the company, ensuring that the information in the statement is accurate, and because the statements are audited by an independent third party. The research was intended to solve the problem of the lack of information about the content of Lithuanian companies’ annual statements from the perspective of corporate sustainability assessment. Thus, two studies were executed, first analysing annual statements of 15 companies, the second analysing the remaining annual statements of 23 companies, to build understanding of what information is available for further studies of business sustainability assessment. The studies encompassed 38 Lithuanian companies, listed in the Baltic main and secondary lists in Vilnius market in NASDAQ OMX, which constituted 100% of companies. As the studies were done in the beginning of 2010, annual statements for 2008 were used. [...]. |
| Published |
Kaunas : Technologija |
| Type |
Journal article |
| Language |
English |
| Publication date |
2011 |
| CC license |
|
