COMPANY PERFORMANCE EVALUATION WITHIN ENVIRONMENTALLY FRIENDLY APPROACH
COMPANY PERFORMANCE EVALUATION WITHIN ENVIRONMENTALLY FRIENDLY APPROACH

Summary/Abstract: The presented article deals with the important role that the voluntary activities of companies play in a responsible approach to the environment, and also with the growing importance of environmental protection. The research is oriented towards the companies which operate in the Czech Republic. The potential benefits of this approach for companies are discussed. Attention is especially focused on eco-labelling as one of these voluntary instruments. The author examines whether holders of the certification «environmentally friendly product» achieve higher performance in comparison with the industry average. Return on assets is chosen for the evaluation of performance. Further, the growing trend of expenditures on environmental protection is presented in the article through selected statistical data.

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