Open AccessInformation System for Corporate Performance Assessment and Reporting
Author(s) -
Ondřej Popelka,
Michal Hodinka,
Jiří Hřebíček,
Oldřich Trenz
Publication year - 2021
Publication title -
international journal of applied mathematics and informatics
Language(s) - English
Resource type - Journals
ISSN - 2074-1278
DOI - 10.46300/91014.2021.15.11
Subject(s) - xbrl , corporate governance , core (optical fiber) , business , business intelligence , accounting , key (lock) , corporate social responsibility , knowledge management , computer science , process management , finance , computer security , public relations , telecommunications , political science
There are discussed current trends of corporate performance assessment (measurement of economic/financial, environmental, social and governance key performance indicators) and corporate reporting in this paper. In corporate performance assessment we focus particularly on food and agricultural sector. The core of the paper is the proposal of the prototype of information system for small and medium enterprises, which would enable various enterprises to introduce sustainable reporting. We propose a relational data model with several abstract entities to represent various differences in various reporting frameworks. Our goal is to design a generic information system which may be used by small and medium enterprises to start with their corporate performance assessment and reporting. The overall structure of the information system is described in the paper, along with the core data model and possible extensions into XBRL based reporting and business intelligence.