The Level of Planning in Small and Medium-sized Enterprises in the Agricultural Sector in Slovakia in Relation to Green Controlling Considering Climate Change

Abstract

In today's world of many unexpected changes, businesses cannot rely solely on unplanned and unexpected success. The purpose of controlling is to support the company's management by, among other things, providing crucial information for the management of the company. A company cannot rely only on intuitive estimates, but needs exact data for its work. It must be based on well-developed plans, so planning is a necessary condition for the existence of controlling in the company. The company's pressure to promote environmental aspects in business has also brought a new direction of controlling. Green controlling deals with the integration of the ecological perspective into business and its role is to ensure transparency in ecological issues so that aspects aimed at environmental protection are also taken into account in the economic decision-making process. In this paper, we focused on examining the level of planning and promoting environmental aspects in the planning of small and medium-sized farms. Empirical findings are based directly on the answers of agribusinesses in Slovakia. On the basis of the empirical examination, it can be argued that neither the length of the market nor the legal form affects whether the companies plan. On the other hand, the size of the company and foreign capital participation are determining factors for the existence of a planning system. There is no planning for a longer period of time in Slovak agricultural enterprises. The company’s focus mainly on planning their activities within one year. This study contributes to European research focusing on the importance of farm planning in a transforming economy such as Slovakia.