Pomiar dokonań w małych i średnich przedsiębiorstwach w Polsce

Waśniewski, Piotr

doi:10.15611/pn.2015.389.29

Cited by 2 publications

(1 citation statement)

References 4 publications

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“…They do not use tools useful for management, which limits their development. Development issues are relegated to the background, giving way to current issues (Waśniewski 2014). Cluster Management Organization CMO can support SMEs, through joint action initiatives, in their transitions towards identifying sustainability-related objectives and in the adoption of hands-on and actionable management tools (Jiménez et al 2021).…”

Section: The Review Of the Literaturementioning

confidence: 99%

Non-Financial Reporting—Standardization Options for SME Sector

Krawczyk

2021

JRFM

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Non-financial reporting is the basic tool for presenting the implementation of sustainability goals (SDGs). This paper investigated the current status of non-financial reporting standardization in terms of small and medium-sized enterprises. The topic of non-financial reporting has been discussed in recent years from the perspective of large business entities. So far, it has only rarely been applied to SMEs. This will increase significantly in the coming years when such reports will also become obligatory for smaller entities. The first stage of the research, based on the method of analysis and criticism of the literature, will be prepared in the area of the subject taken, including relations between the main concepts: sustainability, non-financing reports, SMEs. The essential data source used for the article is reports published by the Global Reporting Initiative. Based on the research conducted, it can be concluded that it is necessary to develop non-financial reporting standards for SMEs. These results may become a valuable resource of knowledge and a set of samples that can be useful in developing this area. Especially since it can be expected that such reports will also be obligatory for SMEs.

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Section: The Review Of the Literaturementioning

confidence: 99%

Non-Financial Reporting—Standardization Options for SME Sector

Krawczyk

2021

JRFM

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A performance measurement system for small enterprises – a case study

Waśniewski

2017

ZTR

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A performance measurement system for small enterprises – a case study The performance measurement system is one of the determinants which creates an enterprise’s value, and is supposed to leading to an enterprise maintaining or improving its performance in the long-term per-spective. Small enterprises do not understand the need to measure their performance or the potential benefits that come from this measurement. The aim of the article is to present a framework of a perfor-mance measurement system for small enterprises with a practical verification of its assumptions. The basis of the study was an analysis of existing proposals of models and frameworks for small and medium enterprises and the results of a study into the performance measurement solutions applied in practice by Polish small enterprises. As a result of the research conducted, a 4-step process of continuous perfor-mance measurement for small enterprises is presented, and practical verification is conducted on the example of a small legal firm, considering the strategy map and the measures of the set of aims. The construction of a performance measurement system is unique to every enterprise due to its condition, the business sector, the environment, and other factors, so a featured case study provides only a specific example of model usage in practice. The study provides an original contribution of the author. There has been no such research in this field so far in the Polish literature.

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Pomiar dokonań w małych i średnich przedsiębiorstwach w Polsce

Cited by 2 publications

References 4 publications

Non-Financial Reporting—Standardization Options for SME Sector

Non-Financial Reporting—Standardization Options for SME Sector

A performance measurement system for small enterprises – a case study

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