SYSTEM FOR MEASURING SUSTAINABILITY OF SMALL AND MEDIUM ENTERPRISES IN THE CZECH REPUBLIC

Ing. Edward Kassem

Doctoral thesis

Abstract:

The object of this dissertation is a comprehensive hybrid method for sustainability assessmentof small and medium enterprises (SME) in the Czech Republic. Since thismethod will be used with small and medium enterprises, it should be easy, simple andapplicable. This model is achieved by following several steps. Therefore, various keyperformance indicators involved in comprehensive sustainability assessment are identified.A new set of KPIs that can encompass long-term issues and be suitable for SMEin the Czech Republic is developed. After that, a new comprehensive method of sustainabilityassessment that includes all above chosen KPIs is proposed. Both KPIs andthe model are tested in surveys which are applied on group of companies in both biogasplant and brewery sectors. Finally, in order to simplify the assessment process, simpleand automate information system (WEBRIS) is implemented.This dissertation can be abbreviated in few parts. The first part assesses the current stateof all available KPIs for SMEs/SMBs, enterprise performance and sustainability of theselected sectors of the national and the EU economies from theoretical and practical pointof view. It briefly describes the current state of information and communication systemwhich are involved in sustainability assessment. The second part proposes a suitableset of KPIs, in additional to model for sustainability assessment of small and mediumenterprises (SME). This model allows different enterprises to verify and compare theirefficiency and sustainability with other companies within the same sector. It uses multiplecriteria sustainability assessment. The last part presents the achieved information systemfor easy and comprehensive measurement of SME performance. The methodology areverified in case studies of the chosen company sectors.

Abstract:

The object of this dissertation is a comprehensive hybrid method for sustainability assessmentof small and medium enterprises (SME) in the Czech Republic. Since thismethod will be used with small and medium enterprises, it should be easy, simple andapplicable. This model is achieved by following several steps. Therefore, various keyperformance indicators involved in comprehensive sustainability assessment are identified.A new set of KPIs that can encompass long-term issues and be suitable for SMEin the Czech Republic is developed. After that, a new comprehensive method of sustainabilityassessment that includes all above chosen KPIs is proposed. Both KPIs andthe model are tested in surveys which are applied on group of companies in both biogasplant and brewery sectors. Finally, in order to simplify the assessment process, simpleand automate information system (WEBRIS) is implemented.This dissertation can be abbreviated in few parts. The first part assesses the current stateof all available KPIs for SMEs/SMBs, enterprise performance and sustainability of theselected sectors of the national and the EU economies from theoretical and practical pointof view. It briefly describes the current state of information and communication systemwhich are involved in sustainability assessment. The second part proposes a suitableset of KPIs, in additional to model for sustainability assessment of small and mediumenterprises (SME). This model allows different enterprises to verify and compare theirefficiency and sustainability with other companies within the same sector. It uses multiplecriteria sustainability assessment. The last part presents the achieved information systemfor easy and comprehensive measurement of SME performance. The methodology areverified in case studies of the chosen company sectors.

Keywords

DEA, EVA, ESG

Keywords

DEA, EVA, ESG

Language used: English

Date on which the thesis was submitted / produced: 9. 8. 2018

Thesis defence

• Supervisor: doc. Ing. Oldřich Trenz, Ph.D.

Mendel University in Brno

Faculty of Business and Economics

Doctoral programme / field:
System engineering and informatics / Economic informatics