Słowa kluczowe
esg
sustainable development
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Abstrakt
The article addresses the issue of business performance assessment from both economic and social perspectives. The aim of the paper is to present and compare classical and modern criteria of efficiency evaluation, as well as to propose their integration in the context of contemporary economic challenges. The study is of a theoretical and review nature and covers both the traditional economic approach, defining efficiency as the relationship between inputs and outputs, and modern concepts such as Corporate Social Responsibility (CSR), sustainable development, ESG and Socially Responsible Investment (SRI). The paper presents a classification of efficiency definitions, highlights selected methods of measurement, and discusses the role of social criteria in evaluating the effectiveness of business activities. The findings indicate that economic and social efficiency should not be treated as competing perspectives but as complementary elements of a modern framework for assessing business performance.
Bibliografia
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Utwór dostępny jest na licencji Creative Commons Uznanie autorstwa – Użycie niekomercyjne 4.0 Międzynarodowe.
Prawa autorskie (c) 2025 Zbigniew Tetłak