Sustainable Performance Measurement Using Data Envelopment Analysis

The aim of this paper is to analyse the sustainable corporate performance (SCP) in Czech manufacturing industry through quantitative efficiency analysis Data Envelopment Analysis (DEA). SCP is defined by environmental, social, corporate governance (ESG) and economic indicators. Utilization of DEA method for evaluating SCP, seems to be appropriate, especially because it does not evaluate only one indicator, but a set of different indicators that determine the level of efficiency achieved by a company. For the calculation of the efficiency of companies in the framework of DEA methods were used classical method CCR and BCC model, both output oriented. Inputs and outputs are the key ESG and economic performance indicators of evaluation system for each company within the meaning of effective/ineffective SCP. The combination of DEA and SCP is a very effective tool for assessing the efficiency and the identification of best practices leading to sustainability of companies.