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Sustainability Assessment and Reporting in Agriculture Sector

Author

Listed:
  • Edward Kassem

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

  • Oldřich Trenz

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

  • Jiří Hřebíček

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

  • Oldřich Faldík

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

Abstract

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.

Suggested Citation

  • Edward Kassem & Oldřich Trenz & Jiří Hřebíček & Oldřich Faldík, 2017. "Sustainability Assessment and Reporting in Agriculture Sector," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 65(4), pages 1359-1369.
    • Handle: RePEc:mup:actaun:actaun_2017065041359
    DOI: 10.11118/actaun201765041359
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    References listed on IDEAS

    as
    1. Kubata, K. & Tyrychtr, J. & Ulman, M. & Vostrovský, V., 2014. "Business Informatics and its Role in Agriculture in the Czech Republic," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 6(2), pages 1-8, June.
    2. Jiří Hřebíček & Oldřich Trenz & Eliška Vernerová, 2013. "Optimal set of agri-environmental indicators for the agricultural sector of Czech Republic," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 61(7), pages 2171-2181.
    3. Wang, Ying-Ming & Chin, Kwai-Sang, 2010. "Some alternative models for DEA cross-efficiency evaluation," International Journal of Production Economics, Elsevier, vol. 128(1), pages 332-338, November.
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    Cited by:

    1. Lavinia Conca & Francesco Manta & Domenico Morrone & Pierluigi Toma, 2021. "The impact of direct environmental, social, and governance reporting: Empirical evidence in European‐listed companies in the agri‐food sector," Business Strategy and the Environment, Wiley Blackwell, vol. 30(2), pages 1080-1093, February.
    2. Sorina Simona BUMBESCU, 2019. "Assessing Sustainable Performance In Agriculture," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 3, pages 245-252, June.

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