Proposal of methodology for rating the economic efficiency of environmental investments in the operation of EMS for small and medium enterprises in Slovakia

The article presents an analysis of realized economic efficiency evaluation of environmental investments in the context of a socially responsible business, and their interconnection by using the CBA method. The research was conducted on a sample of small and medium-sized businesses that have implemented ISO 14 001 and EMAS. The results of the questionnaire survey helped us create a relevant basis for a proposal of methodology for the evaluation of economic efficiency of environmental investments in small and medium businesses in SR.