Data envelopment analysis (DEA) gives a very powerful tool to
decision makers in an organization. DEA is then a natural
choice for an application of operations research or
mathematical modelling of an evaluation of corporate
performance. This method was initially proposed to evaluate the
efficiency. In our paper the level of efficiency represents the
level of corporate performance. The efficiency is in our case
represented as a share of output in weighted sum of inputs. In
other words, it represents a certain degree to which desirable
outputs can off set environmental, social and corporate
governance (ESG) indicators. Hence we have to consider
appropriate inputs (data for calculation of ESG key performance
indicators) and three outputs (complex environmental, social
and corporate governance indicator). In the next stage, the
fourth inputs (the chosen economic indicators) are added. Their
impacts on the changing of efficiency score is under
consideration with regression analysis, which is done by Maple.
At the same time, we have observed a possible connection
between the achieved efficiency score and corporate
sustainability. In addition to efficiency score DEA method
provides weights of particular inputs and outputs. These
weights are used to find those contributions of particular
criteria to the achieved score. This enables us to determine
the strong and weak points of the organization.
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