Corporate performance indicators for agriculture and food processing sector

Abstract

The research project: "Construction of Methods for Multi-factorial Assessment of Company Complex Performance in Selected Sectors", solved by author team, is introduced. Current trends of corporate performance evaluation (i.e. measurement of environmental, social, economic and governance (ESG) performance) and corporate sustainable reporting are discussed in the paper focused to agriculture and food processing sector. The relationship between environmental and sustainability indicators and corporate sustainability reporting is an important issue; and the development of advanced methods to identify key performance indicators for ESG performance is discussed here along with the possibility of the utilization of information and communication technology and XBRL taxonomy evaluating applications for the creation of business performance.