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dc.contributor.authorKassem, Edward
dc.contributor.authorTrenz, Oldřich
dc.date.accessioned2022-04-24T00:02:16Z
dc.date.available2022-04-24T00:02:16Z
dc.date.issued2020
dc.identifier.issn2071-1050 Sherpa/RoMEO, JCR
dc.identifier.urihttps://repozitar.mendelu.cz/xmlui/handle/20.500.12698/1565
dc.description.abstractSustainability assessment is a mainstream business activity that demonstrates the link between the organization's strategy for and commitment to a sustainable global economy, and the prevention of economic crises. Small- and medium-sized businesses/enterprises (SMBs/SMEs) have significant effects on the European economy. However, because of a lot of restriction factors, like business risk, the high expenses of data collection and management, and the lack of resources, sustainability reporting is considered a superfluous and burdensome activity for them. The aim of this research is to propose an automated, comprehensive and simplified system for the sustainability assessment of SMEs. This system is achieved by implementing three main phases. The first phase includes key performance indicators design, which starts with the identification of various key performance indicators for comprehensive sustainability assessment, and ends with proposing an optimal set of KPIs (Key Performance Indicators) that can encompass long-term issues and be applicable to SMEs in the EU. The second phase involves a new comprehensive method of sustainability assessment for all KPIs designed in the first phase. Therefore, a multi-criteria model, which involves four main pillars of sustainability assessment (economic, environmental, social and governance), is proposed. It gives different enterprises the ability to verify and compare their efficiency and sustainability with other companies within the same sector in an almost automated manner. In the final phase, a simple and an automated information system (WEBRIS), which provides a suitable environment for SME sustainability reporting, is developed. Finally, this system is verified in a case study of the Czech breweries sector.en
dc.format5687
dc.publisherMDPI AG (Multidisciplinary Digital Publishing Institute-MDPI)
dc.relation.ispartofSustainability
dc.relation.urihttps://doi.org/10.3390/su12145687
dc.rightsCC BY 4.0
dc.rights.urihttps://creativecommons.org/licenses/by/4.0/
dc.subjectDEA (Data Envelopment Analysis)en
dc.subjectKey performance indicatorsen
dc.subjectReportingen
dc.subjectSMB/SMEen
dc.subjectsustainability indicatorsen
dc.subjectSVAen
dc.subjectWEBRISen
dc.titleAutomated sustainability assessment system for small and medium enterprises reportingen
dc.typeJ_ČLÁNEK
dc.date.updated2022-04-24T00:02:16Z
dc.description.versionOA
local.identifier.doi10.3390/su12145687
local.identifier.scopus2-s2.0-85088834739
local.identifier.wos000555854300001
local.number14
local.volume12
local.identifier.obd43919628
local.identifier.e-issn2071-1050
dc.project.IDGA14-23079S
dc.project.IDGA17-23448S
dc.project.IDMěření podnikové udržitelosti ve vybraných odvětvích
dc.project.IDModelování a simulace udržitelného investování pro podporu rozhodování
dc.identifier.orcidKassem, Edward 0000-0002-0686-2512
dc.identifier.orcidTrenz, Oldřich 0000-0002-1260-590X
local.contributor.affiliationPEF


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Zobrazit minimální záznam

CC BY 4.0
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