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The issue of productivity and performance in agriculture is significant because it affects a country's competitiveness, sustainability, and self-sufficiency in agricultural production and is reflected in European policy. This study aims to determine which country had the most efficient large farms compared to other V4 countries and whether efficiency in each country translates into the performance of large farms. The data were obtained from the EU FADN (Farm Accountancy Data Network) database from 2005 to 2019. These data were then evaluated using the statistical methods DEA: CCR-O (Data Envelopment Analysis: constant returns to scale), DEA: BCC-O (Data Envelopment Analysis: variable returns to scale), and Pearson correlation coefficient. Regarding international comparisons in achieving efficiency as measured by DEA, Hungary is the best performer among the countries compared, followed by Czechia, Poland, and Slovakia. The correlation between efficiency and performance measured by Farm Net Value Added was demonstrated only for Hungary. The international comparison provided information about which country had the most efficient large farms, what the ranking of countries was in terms of efficiency, and for which countries efficiency had / did not have a potential impact on performance. At the same time, the relationships regarding the efficiency and performance of farms with an economic size above EUR 500 000 of standard output were clarified.

The way how multinational corporations integrate CSR activities into their business practices and communicate them to stakeholders can significantly impact their market position and business reputation. This paper evaluates the perceived level of preparedness for non-financial reporting associated with social, environmental, and economic CSR activities in selected multinational corporations operating in the Czech Republic. A questionnaire survey for this research was conducted between September 2021 and January 2022, targeting a specific group of multinational corporations established in EU countries and operating in the Czech Republic. As non-financial reporting is expected to be extended to a considerably large number of companies in the near future, this research has high practical relevance for stakeholders involved in decision-making processes. It is valuable for academics as well as the findings revealed statistically significant differences in the understanding of the degree of preparedness for non-financial reporting on individual CSR activities among the respondents. Doi: 10.28991/ESJ-2024-08-03-013 Full Text: PDF

Abstract While scholarly research on green public procurement (GPP) keeps growing, until now it has paid little attention to museums that must make decisions about GPP implementation. This paper breaks new ground by exploring GPP implementation in the most visited European museums. The proposed conceptual framework allows a comparison and a mapping of museums’ GPP implementation levels while taking account of how these levels are related to the national GPP performance. Complementing this framework with the analysis of the up-to-date data from the Tender Electronic Daily database yields two central findings. First, museums that formalized their GPP policies in their strategic organizational documents exhibit higher levels of GPP implementation than other museums that have not done so. Second, the majority of the investigated museums follow national trends of GPP implementation, with examples of exceeding or falling below these trends being rare. The article is important for policy makers and practitioners as it highlights the importance of the factor of institutionalization of green procurement in individual organizations, which is crucial for successful implementation of green procurement.

This article examines the impact of excellence-promoting policies on the actual performance of municipalities in the Czech Republic. In this analysis, the performance of municipalities that have received awards for the use of quality management tools is compared with a selected group of municipalities that did not receive awards. Data envelopment analysis (DEA; with constant and variable returns on the scale), free disposal hull (FDH), and Order-M methods were utilized to represent performance. For the actual performance comparison, a quasi-experimental design was used. The analysis of outputs using the difference impact method found that this specific public policy did not have a positive impact on the efficiency of municipalities. If the difference-in-differences method is used, the opposite is achieved. However, the technical efficiency gains are very small. The use of the quasi-experimental design along with the determination of inputs and outputs which are characteristic of the Czech Republic also offers a contribution when this method is being applied to the assessment of institutions in the form of local governments.

The article deals with theoretical and practical aspects of introducing environmental road tax for motor vehicles registered in the Czech Republic. The article analyses requirements to be met by this type of tax and reviews its functions. Further it analyses practical aspects in the sense of existence of data that is needed for accomplishing the task to find an ideal form of environmental tax. Based on these foundations, the authors identified a suitable model of taxation of motor vehicles registered in 2000 and after. Another aim was finding proper variables as regards the need of calculation of theoretical emission data in motor vehicles registered in the Czech Republic before 2000. The proposed model is expected to use emission limits as declared in technical documentation of motor vehicles registered after 2000 and theoretical limits calculated by means of variables of engine capacity and time in older motor vehicles despite the fact that these variables provide explanation for the analysed emission effect just in case of 58% diesel engines, more precisely in case of 82% petrol engines.