THE GROWING ROLE OF SOCIAL PENSIONS: HISTORY, TAXONOMY AND KEY PERFORMANCE INDICATORS

2014 ◽  
Vol 34 (4) ◽  
pp. 251-264 ◽  
Author(s):  
Robert Palacios ◽  
Charles Knox-Vydmanov
Author(s):  
Ewelina Zarzycka ◽  
Joanna Krasodomska

AbstractEnvironmental protection is of vital importance and needs to be considered in the context of business strategies, including companies’ reporting decisions. This paper aims to investigate the importance of stakeholders for environmental key performance indicators (KPIs) and the significance of different types of environmental KPIs to various stakeholders. The study is based on a content analysis of the disclosures provided by large public interest companies operating in Poland. The data were processed to produce descriptive statistics as well as classification and regression trees (C&RTs). According to the study results, the sample companies provide a variety of environmental indicators, with a total of 735 KPIs identified. The research confirms the importance of stakeholders interested in environmental issues for corporate decisions regarding environmental KPI disclosure. The study contributes to the extant literature by providing new insights into the importance of different stakeholder groups for the disclosure of environmental KPIs. It may serve as an incentive for standard setters and practitioners to take a proactive approach in further developing and improving environment-related reporting regulations.


2017 ◽  
Vol 25 ◽  
pp. 1-12 ◽  
Author(s):  
Adaranijo Peters ◽  
Emilio Hugues-Salas ◽  
Matthias Gunkel ◽  
Georgios Zervas

2015 ◽  
Vol 3 (2) ◽  
pp. 13-15
Author(s):  
Быкова ◽  
Marina Bykova

The paper analyzes factors, responsible for shaping the organizational human capital, and highlights the interrelation between these factors and tendencies, affecting the key performance indicators of an organization. Specific features of the human capital development are identified, and different views on the “human capital” concept are considered. Further, the author analyzes the interrelation between human capital and production level. The role of human capital in the organizational development and in shaping its innovation processes are also defined.


2021 ◽  
Vol 11 (2) ◽  
pp. 55-67
Author(s):  
Moetaz Soubjaki ◽  
Radwan Choughri ◽  
Hussein Al Jardali

The application of key performance indicators (KPIs) within institutions has proven to be difficult task. Until now, its effective implementation is considered one of the key determinants to the performance and success of a business. This research will explore the role of implementing KPIs for faculty members within higher education (HEI) in Lebanon. This study will seek to explore two key hypotheses (i) there is no statistically significant role of Key Performance Indicators (KPIs) for faculty members in quality assurance in higher education in Lebanon and hypothesis and (ii) there is a statistically significant role of Key Performance Indicators (KPIs) for faculty members in quality assurance in higher education in Lebanon. Hypothesis (ii) will prove to be true with the results for hypothesis one showing to be incorrect. A total of 200 participants from across different higher education institutions within Lebanon will be involved within the study.


2013 ◽  
Vol 2 (4) ◽  
pp. 38-51
Author(s):  
Barry McAuley ◽  
Alan Hore ◽  
Roger West

The Facilities Manager occupies a unique position within the lifecycle of a building asset, as he/she is one of the only Architecture/Engineering/Construction (AEC) and Facilities Management (FM) professionals who is in a position to view the product of the entire design and build process and is responsible for the operational phase which incurs approximately five times the initial capital cost. Despite the potential benefits that the Facilities Manager offers, this profession still does not command the recognition it deserves within the AEC/FM sector. This is beginning to change through the introduction of Building Information Modelling (BIM). In order for the BIM process to be maximised it is imperative that the Facilities Manager plays a much more important role within the design and construction process. Despite this, at present the role of the Facilities Manager within this process is still uncertain with no set Key Performance Indicators (KPI) or role designation being specified to date. This paper outlines how the Facilities Manager can play a pivotal role in the BIM process and, in particular, will aim to establish the basis for a number of KPIs by Facility Managers which will in turn lead to a more robust Lean FM practice.


2020 ◽  
Author(s):  
Lucian Cernat ◽  
Malgorzata Jakubiak ◽  
Nicolas Preillon

2019 ◽  
Vol 8 (4) ◽  
Author(s):  
Adel A. Daryakin ◽  
Alexey A. Sklyarov ◽  
Konstantin A. Khasanov

The article shows the importance of key performance indicators in banking activities, the factors that determine the key performance indicators, the reasons for choosing a specific key performance indicator and the correct use of key performance indicators. The analysis of key performance indicators used in banking activities was carried out. The general classification of key performance indicators most often used in banking activity is given. Comparative analysis of the listed credit organizations on the main banking key performance indicators were carried out. To assess the effectiveness of credit institutions, economic and mathematical modeling is presented. The resulting factor of the model is the bank multiplier, and the independent variables are the most frequently used in the banking activity key performance indicators. Based on the economic and mathematical modeling, the forecasted values are computed, calculated as a trend over the last two years for all independent variables and a bank multiplier. The expert commentary is drawn from the prediction measures of the independent variables for the last two years. In addition, the article lists the reasons for the fall in the bank multiplier among the listed credit organizations


2019 ◽  
Vol 11 (20) ◽  
pp. 5742 ◽  
Author(s):  
Ivo Hristov ◽  
Antonio Chirico

The role of sustainability dimensions in the value creation process has attracted considerable interest in the scientific academic world in the last two decades. The 2030 Agenda, which fixed the sustainable goals (SDGs) to safeguard our planet, highlighted the fundamental role of sustainability issues. In this context, companies around the world need to integrate their strategies with environmental, social, and economic dimensions. However, sustainability aspects are often not linked to company strategies, and there has been growing difficulty in measuring sustainable development by adopting an appropriate set of key performance indicators (KPIs). Accordingly, the aim of this study is as follows: (1) to identify the suitable KPIs that affect company performance, based on the literature and management practices, and (2) to propose a new perspective on a way to integrate sustainability issues in company strategies. Based on a systematic procedure, we obtained 82 papers that focus on KPIs related to sustainability issues. Following a review of papers and a survey conducted with Italian managers, we developed a sustainability perspective by selecting the most appropriate KPI system for each of the dimensions discussed. The proposed model suggests that incorporating sustainability dimensions within corporate strategy would allow strategic alignment in order to gain competitive advantage and therefore create sustainability value.


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