Financial management of small and medium enterprises in context with the requirement of integrating sustainable development and sustainable socially responsible business

• Autorzy: Prajová Vanessa , Lestyáska-Škurková Katarína , Praj Filip , Bestvinová Viera , Košťá Peter

Identyfikatory

DOI

10.2478/czoto-2023-0021

• Języki publikacji: EN

Abstrakty

EN

The paper deals with the assessment of the current state of financial management of small and medium-sized enterprises in the conditions of the market economy in Slovakia and points out that during the transformation for the sake of sustainability, financial managers must find answers to many and com-plex questions related to sustainability and financial performance of the enterprise. It is therefore neces-sary to develop the content of financial management tasks from a sustainability perspective.

Słowa kluczowe

EN

financial management; sustainable development; socially responsible business; small and medium enterprises; SMEs

PL

zarządzanie finansami; zrównoważony rozwój; odpowiedzialny biznes; małe i średnie przedsiębiorstwa; SMEs

• Wydawca: De Gruyter
• Czasopismo: System Safety : Human - Technical Facility - Environment
• Rocznik: 2023
• Tom: Vol. 5, iss. 1
• Strony: 189--303
• Opis fizyczny: Bibliogr. 11 poz., rys.

Twórcy

autor

Prajová Vanessa

• Slovak University of Technology in Bratislava, Slovakia

• https://orcid.org/0000-0002-1260-4675

autor

Lestyáska-Škurková Katarína

• Slovak University of Technology in Bratislava, Slovakia

• https://orcid.org/0000-0003-0088-5454

autor

Praj Filip

• Slovak University of Technology in Bratislava, Slovakia

• https://orcid.org/0000-0003-2303-5532

autor

Bestvinová Viera

• Slovak University of Technology in Bratislava, Slovakia

• https://orcid.org/0000-0003-3853-0632

autor

Košťá Peter

• Slovak University of Technology in Bratislava, Slovakia

• https://orcid.org/0000-0001-6622-6174

Bibliografia

• 1. Deloitte, 2021. The CFO as the Driver of Sustainability, [online]. URL: <https://www2.deloitte.com/content/dam/Deloitte/de/Documents/finance-transformation/CFO-as-the-Driver-of-Sustainability.pdf>
• 2. Fabozzi, F. J., Peterson, P. P., Habegger, W. D., 2004. Financial management and analysis - workbook, New York: Wiley John & Sons, 448, ISBN 0-471-48893-3.
• 3. Kiseľáková, D., Šoltés, M. 2016. Enterprise performance management in models of financial performance of SMEs, In Management 2016: International business and management, domestic particularities and emerging markets in the light of research, Prešov: Bookman, 262-268, ISBN 978-80-8165-155-7.
• 4. Kráľovič, J., Vlachynský, K., 2002. Financial management, Bratislava: Edition Ekonómia, 2002, 419, ISBN 80-89047-17-3.
• 5. Majid, K., 2021. EGS Metrics, [online]. URL: <ESG Metrics - Finan-cial Edge (fe. training)>
• 6. McMenamin, J., 1999. Financial management - an introduction, New York: Routledge, 1999, 760, ISBN 0-415-18161-5.
• 7. Survey, 2022. Slovaks want socially responsible and sustainable companies, In Financial Report [online], URL: <https://www.finreport.sk/podnikanie/prieskum-slovaci-chcu-spolocensky-zodpovedne-a-udrzatelne-firmy/>
• 8. Sustainable development, [online]. URL: <https://eur-lex.europa.eu/legal-content/SK/TXT/?uri=LEGISSUM:sustainable_development>
• 9. The road to global sustainability, [online]. URL: <https://www.eea.europa.eu/sk/signaly-eea/signaly-2012/clanky/cesta-ku-globalnej-udrzatelnosti>
• 10. Valach, J. et al., 1999. Financial management of the company, Praha: Ekopress, 1999. 324, ISBN 80-86119-21-1.
• 11. Wollmert, P., Hobbs, A., 2021. The new EU Sustainability Directive will be a fundamental change, [online]. URL: https://www.ey.com/sk_sk/assurance/how-the-eu-s-new-sustainability-directive-will-be-a-game-changer

Uwagi

Opracowanie rekordu ze środków MNiSW, umowa nr SONP/SP/546092/2022 w ramach programu "Społeczna odpowiedzialność nauki" - moduł: Popularyzacja nauki i promocja sportu (2024).