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ANALYSIS OF ESG PERFORMANCE INDICATORS OF WESTERN BALKAN COUNTRIES
Radojko Lukić
orcid.org/0000-0001-6529-0297
; Faculty of Economics, University of Belgrade, Serbia
*
* Dopisni autor.
Sažetak
Recently, due to its importance, more and more attention has been paid to the effects of applying the
concept of sustainable development at the level of the national economy, sectors, and companies. A
set of sustainable development indicators (Sustainability indicators - SIs), i.e. ESG (Environmental,
Social, and Governance) performance indicators, was developed. ESG performance indicators are continuously
analyzed to achieve the target of sustainable development. Bearing in mind the importance
of ESG performance indicators, in this study they are analyzed in the context of achieving the target
sustainable development of the countries of the Western Balkans based on the AHP-MABAC method.
The analysis of ESG performance indicators of the countries of the Western Balkans based on the
AHP-MABAC method showed that in this particular case, Albania is in fi rst place. Followed by:
Montenegro, Bosnia and Herzegovina, Serbia, and North Macedonia. To improve the performance
of sustainable development of any country in the Western Balkans, it is necessary to partially or integrate
improve the environmental, social, and state performance. Thus, for example, the reduction
of corruption through better overall fi nancial and other control affects not the improvement of state
performance. Or, increasing the participation of women in the management structure at all levels
affects the improvement of social performance. Furthermore, increasing the share of renewable energy
sources in total consumption or reducing carbon dioxide emissions with greenhouse effects
affects the improvement of environmental performance. Etc. Ultimately, all this has a positive effect
on the effects of applying the concept of sustainable development, and improving ESG performance,
in the specific case of the Western Balkan countries.
Ključne riječi
ESG; Sustainable Development Goals; AHP; MABAC; Sustainability Reporting
Hrčak ID:
320932
URI
Datum izdavanja:
22.9.2024.
Posjeta: 157 *