Abstract:

The aim of this paper is to assess sustainable corporate performance and efficiency using DEA in companies from the manufacturing industry. Sustainable performance is assessed using selected financial (economic) and non-financial (environmental, social, corporate governance) indicators Iji. Sustainable performance is particularly difficult to assess because it is expressed through a large number of variables, mostly of a non-financial character. The Principal Component Analysis (PCA) was used to assess performance sustainability by determining reduced economic, environmental, social and corporate governance performance indicators Iji, a weight was assigned to each indicator corresponding to the indicator importance. The DEA method, i.e. models CCR-I (CCR-0) and BCC-I (BBC-0), were used in the economic, environmental, social and corporate governance areas. By integrating sustainable corporate performance (financial and non-financial performance indicators) with DEA, the company can improve the overall informative power of sustainable performance and efficiency. This new approach can help the owners and managers identify shortcomings in efficiency and can also serve as a basis for decision-making and performance management.