DOI: 10.11118/978-80-7509-820-7-0245

GREEN CONTROLLING IN SMALL AND MEDIUM-SIZED AGRICULTURAL ENTERPRISES

Ľudmila DOBOŠOVÁ, Daniela HUPKOVÁ, Petronela ŠVIKRUHOVÁ

The art of controlling consists in predicting changes within the company, evaluating the identified changes and then proposing appropriate processes and approaches. One of the changes to which controlling must respond is the constantly increasing importance of environmental aspects at the company level, which is becoming a cross-sectional element of every functional area of the company. In recent years, the term "green controlling" has become increasingly common. It can be defined as a management supporting function that leads to that planning, management and control in the company include the so-called "Green content”. The research study is focused on the evaluation of the approach of small and medium-sized agricultural enterprises in Slovakia to the ecological aspects of business, which is promoted by green controlling. In order to obtain objective information, an empirical research was realized - a questionnaire survey supplemented by interviews with representatives of selected agricultural entities. The results of the research study indicate that although the topic of environmental sustainability in business has become increasingly important in recent years, environmental aspects are not really integrated into corporate management. Many green controlling tools are unknown to representatives of selected companies. Farms prioritize achieving economic goals and environmental goals remain aside. The limiting factor of the research is the considerable ignorance of the agricultural holdings representatives about the ecological aspects entering into the management of the company, as well as their negative approach.

Keywords: agricultural enterprises, green controlling, management, sustainability

pages: 245-254, Published: 2021, online: 2021