Automated Sustainability Assessment System for Small and Medium Enterprises Reporting

Kassem, Edward; Trenz, Oldřich

doi:10.3390/su12145687

Cited by 19 publications

(15 citation statements)

References 46 publications

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“…What is more, SMEs may also feel that talking on CSR achievements may be regarded as boasting [47] or may involve increased bureaucracy due to governmental requirements regarding measurement and reporting procedures. SMEs may consider CSR reporting as a superfluous and burdensome activity due to the high expenses of data collection and management, and the lack of resources [48]. According to [49] (p. 364), small companies which are involved in supply chains may also 'experience inconsistency between the idealistic CSR communication of some large companies and their actions'.…”

Section: Background Literaturementioning

confidence: 99%

CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions

Krasodomska

Godawska

2020

Sustainability

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Smaller companies’ understanding of and attitude toward corporate social responsibility (CSR), both in terms of actions and disclosure, is distinct from that of other organizations, including large public interest entities (PIEs) that dominate the existing literature in the field. In this study, we examine the interdependencies between non-large PIEs’ CSR practices and disclosures with the use of the organizational hypocrisy concept as a theoretical lens. Our sample consists of 111 companies operating in Poland and pursuing 646 CSR-related practices in 2017. We perform content analysis of their websites using the disclosure index to assess the extent of their CSR disclosures. The total number of observations equals 1227. Both practices and disclosures are analyzed according to ISO 26000 standards. The relationship between the sample companies’ CSR talk and actions is analyzed by means of the Pearson coefficient. Our findings suggest that CSR practices and disclosures of non-large PIEs are loosely coupled. For the whole sample and for the non-SMEs (small and medium sized entities) subsample, the strongest association between the two was observed as regards the organizational governance area. As far as the SMEs are concerned, the statistically significant association between their CSR reporting and actions was identified for the environmental area. Our study contributes to the CSR literature, as it provides new insights into the relation between voluntary CSR talk and actions of non-large PIEs operating in a relatively unexplored setting.

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Section: Background Literaturementioning

confidence: 99%

CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions

Krasodomska

Godawska

2020

Sustainability

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“…Cost effective, simple, efficient, automated, comprehensive and simplified systems for sustainability assessment are designed by Kassem and Trenz (2020). A simple automated information system WEBRIS (Web Information System for Corporate Performance Evaluation and Sustainability Reporting) is trial tested in the Czech breweries sector.…”

Section: B Environmental Sustainabilitymentioning

confidence: 99%

“…The sustainability impact assessment is vital to recognise and address the issues concerning each dimension of sustainability. Designing a simple, cost effective, efficient, automated, comprehensive and simplified system for the sustainability assessment (WEBRIS) is the result of the study by Kassem and Trenz (2020).…”

Section: Intersection Of Theoretical Conceptsmentioning

confidence: 99%

Understanding how digital transformation can enable SMEs to achieve sustainable development: A systematic literature review

2022

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Small and medium-sized enterprises (SMEs) are key drivers of economic growth and development. Innovation through digital transformation has the capacity to enable sustainability, competitiveness and customisation in products and services. However, adoption of digital technologies by SMEs to underpin sustainability outcomes is poorly understood. A systematic literature review identified an initial dataset of 1300 articles, which after screening and application of exclusion criteria resulted in a dataset of 64 articles for synthesis. Analysis was carried out according to three main areas, namely the technology aspects of digital transformation, sustainable development according to the triple bottom line (i.e. economic, environmental and social aspects), and the business characteristics of SMEs. In the latter case, business strategy and management, organizational structure, organizational culture, skills and qualifications, and leadership factors are identified from the literature. Furthermore, literature expressing the triple bottom line dimensions and the type of Industry 4.0 technology areas adopted are synthesized. Correlation of the data through bibliographic analysis is provided on the type of technology enabling SMEs towards a pathway for sustainable development as well as synthesis of future research directions arising from the study.

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“…When discussing SMEs achievement, the main criterion for measuring their performance is value added (Horobets, 2019). In the literature there are two main additional indicators: the number of SMEs per 1,000 inhabitants and the number of employees in the SMEs (Kassem & Trenz, 2020;Rusu & Roman, 2017). This research adds one more indicator that presents the countries' overall economic situation: GDP per capita.…”

Section: Data Setmentioning

confidence: 99%

‘Soft’ support infrastructure and the performance of small and medium-sized enterprises in European countries

Ćudić

Skrodzka

2021

Ekon an

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The purpose of this paper is to examine the relationship between ?soft? support infrastructure (SSI) and the performance of small and medium enterprises (SMEs). The study encompasses European countries? economic activity and SMEs? output in 2015 and 2018. The focus of the research is SMEs in the European Union member states and the Western Balkan countries. The analysis was conducted using partial least squares structural equation modelling (PLS-SEM). This method enabled the examination of links between variables that are not directly observable. The results show that countries investing in SSI have better SME performance. Based on the statistical analysis, among other things, the authors identify the Human Development Index and the use of information and communication technology at the company level as the two most significant factors that impact on SMEs? performance.

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Automated Sustainability Assessment System for Small and Medium Enterprises Reporting

Cited by 19 publications

References 46 publications

CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions

CSR in Non-Large Public Interest Entities: Corporate Talk vs. Actions

Understanding how digital transformation can enable SMEs to achieve sustainable development: A systematic literature review

‘Soft’ support infrastructure and the performance of small and medium-sized enterprises in European countries

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