Acta Univ. Agric. Silvic. Mendelianae Brun. 2017, 65, 1359-1369

https://doi.org/10.11118/actaun201765041359
Published online 2017-09-01

Sustainability Assessment and Reporting in Agriculture Sector

Edward Kassem, Oldřich Trenz, Jiří Hřebíček, Oldřich Faldík

Department of Informatics, Faculty of Business and Economics, Mendel University in Brno, 613 00 Brno, Czech Republic

Sustainability assessment is a mainstream business activity that demonstrates the link between the organization’s strategy and commitment to a sustainable global economy. Sustainability indicators describe the environmental, social, economic and governance performance of Small and Medium‑sized Businesses/Enterprises (SMB/SME). Unfortunately, their implementations in the Czech Republic show a low level of engagement in sustainability assessment. The paper presents the results of the authors’ research in sustainability assessment of SMB/SMEs in the agriculture sector of the Czech Republic. An appropriate set of key performance indicators (KPIs) in four dimensions (economy, environment, social and governance) was developed to suit the SMB/SMEs sustainability assessment in the agriculture sector. A set of KPIs is proposed to help SMB/SMEs to avoid the barriers of sustainability assessment. These indicators are based mainly on Sustainability Assessment of Food and Agriculture, Global Reporting Initiatives Frameworks and on current research state‑of‑the‑art. They have been created following the analysis of a number of agricultural enterprises over the world, particularly within European countries.

Funding

This paper is supported by the Czech Science Foundation. Project name: Measuring corporate sustainability performance in selected sectors [Nr. 14-23079S] and Modelling and simulation of sustainable investment decision-making [17-23448S].

References

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