Small and medium-sized enterprises (SMEs) are a “major engine” of economic growth and socioeconomic development, and reaching many sustainable development goals (SDG). They should make the SDGs a prominent selling point to demonstrate why consumers should buy from them to reduce waste and enhance recycling. If a consumer sees an SME engaged in the SDGs (goal 8,9 and 12), it will be motivated for further support. Given these facts the paper compares Czech and Polish approaches to the circular economy by quantitative evaluation based on primary research (Czechia, 210 respondents) and qualitative context comparison in Poland. Our research has confirmed that there are differences in both countries in relation to the sustainable development goals, with SMEs decisions in the Czech SMEs sector being on level business sustainability 1.0, and that in Poland being below 1. Additionally, Czech entrepreneurs have more knowledge and practice in “green” methods than do Poland’s.

The main goal of this study was to examine the effects of capital investments on firm performance, using panel-data analysis. For this purpose, financial data were gathered for 60 manufacturing firms based in Serbia, in the period from 2004 to 2016. The main research hypotheses were developed in accordance with the definition, nature, and time aspect of capital investments. Therefore, empirical expectation of this study was that the relationship between capital investments and firm performance should be positive—they probably bring losses to the firm in the short term, but they should increase firm performance in the long term. Finally, the results have indeed shown that capital investments have statistically significant negative effect on the short-term performance, but positive effect on the long-term performance of the analyzed firms, while controlling for time-fixed effects and certain internal factors.

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Human resources are very important in a business; however, the return on investment in human resources is longer than in fixed assets, so entrepreneurs frequently consider how much to actually invest. This article, based on primary research, examines the motivations for investment when a 20% profit is typically invested with a model return of around 14%. Those findings are supported by the results presented in Archetype models based on similarity clustering. The results are based on an empirical study (278 respondents, omnibus survey) in the Czech Republic. Moreover, the study concludes that the business experience positively influences human resource management and future development to increase the investment share. In essence, this article displays the paramount importance of human resources and human resource management in the international business environment, demonstrating that investments in human resources are crucial to the success of all businesses, positively and consistently supporting organizations’ performance, and entrepreneurship will continue to remain a vital component of the activities belonging to the post COVID-19 era. In addition, in an era governed by the influences specific to the knowledge-based society and the knowledge-based economy, in which intellectual capital will be considered one of the most relevant intangible assets of entities all over the world, the measurement of human resources investment will turn out to be essential for the success of all businesses, while taking the necessary steps in supporting sustainability, sustainability assessment and Sustainable Development Goals (SDGs).