Zhanna Oleksich
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ESG disclosure regulation: in search of a relationship with the countries’ competitiveness
Alex Plastun, Inna Makarenko
, Olena Kravchenko
, Natalia Ovcharova
, Zhanna Oleksich
doi: http://dx.doi.org/10.21511/ppm.17(3).2019.06
Problems and Perspectives in Management Volume 17, 2019 Issue #3 pp. 76-88
Views: 1070 Downloads: 139 TO CITE АНОТАЦІЯThis paper is devoted to the investigation of environmental, social and governance (ESG) disclosure regulation process and its possible connection with countries’ competitiveness as an integral part of countries’ Corporate Social and Environmental Responsibility (CSER) poliсy. ESG disclosure regulation criteria were examined according to their classification on Pension Fund Regulation, Stewardship Code, Government Corporate ESG disclosure, and Non-Government Corporate ESG disclosure by UNPRI in 2016 and for developed countries and developing and emerging countries separately. In order to find the relationship between ESG disclosure and the countries’ competitiveness (describing by Global Competitiveness Index), variety of statistical tests was applied (Student’s t-tests, ANOVA analysis, Mann-Whitney tests, simple average analysis and regression analysis with dummy variables). Research hypotheses about statistically significant differences in ESG disclosure regulation between developed countries and developing and emerging countries and the influence of ESG disclosure regulation on the overall competitiveness of the country were proved. ESG disclosure regulation became an effective instrument of countries CSER policy and tools for increasing their competitiveness.
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Impact of integrated reporting on enterprise value-based management: evidence from Ukraine
Fedir Zhuravka, Olena Kravchenko
, Natalia Ovcharova
, Zhanna Oleksich
, Olesia Miroshnychenko
doi: http://dx.doi.org/10.21511/ppm.18(2).2020.14
Problems and Perspectives in Management Volume 18, 2020 Issue #2 pp. 154-165
Views: 772 Downloads: 117 TO CITE АНОТАЦІЯAn integrated approach to the enterprise value-based management (VBM) provides a precise assessment of all accounting entities. The implementation of such an approach allows determining the value of objects that do not have a material form (intangible assets), but have a significant impact on the enterprise value. The growing role of accounting data in enterprise value formation and management determines the necessity of the research. Thus, the article aims to investigate the effect of integrated reporting implementation on the VBM at the Ukrainian enterprises. Based on recent scientific researches, the study substantiates that the VBM approach should be based on an integrated reporting concept and proves the necessity of transition from the traditional accounting model to sustainability accounting in Ukraine. The findings reveal the approach of integrated reporting incorporation into the enterprise VBM system. The authors offer the concept of creating an integrated reporting model in Ukraine that considers economic and legal criteria, basic and qualitative principles, and production, human, financial, social, natural, and intellectual capital.
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Do environmental protection investments contribute to environmentally-oriented SDGS?
Anna Vorontsova, Oleksandra Rieznyk
, Alla Treus
, Zhanna Oleksich
, Nataliia Ovcharova
doi: http://dx.doi.org/10.21511/ee.13(1).2022.12
Environmental Economics Volume 13, 2022 Issue #1 pp. 141-154
Views: 116 Downloads: 16 TO CITE АНОТАЦІЯThe most vital problems of humanity mentioned in SDGs are the consequences of climate change and biodiversity loss and problems with access to water and forest resources. Although there is a deep understanding of the problems, there are reasons that do not allow finding swift solutions, and the increasing funding gap for the relevant SDGs is one of them. This study aims to establish the connection between environmental protection investments and the achievement of environmentally oriented sustainable development goals across 31 European countries (26 EU Member States, 3 EFTA Countries, and Ukraine as a Candidate to EU). The paper employed the PLS-SEM approach. The obtained results proved that the accumulated amount of environmental protection investments does not have a statistically significant relationship with the integral indicators of SDG 6 “Clear water and sanitation,” SDG 13 “Climate action,” and SDG 15 “Life on land” (the coefficient of determination, the path coefficient, and the reliability coefficients were insignificant). The study of a similar relationship between the level and the directions of SDGs 6, 13, and 15 achievements also did not reveal any significant results. As the last step of the analysis, the hypothesis about a relationship between environmental protection investments and Environmental Performance Index components was also rejected. Therefore, the statistical significance and relevance of the analyzed indicators were not confirmed. Based on this, a conclusion was made about the insufficiency of investment resources for environmental protection to overcome the gap in achieving environmentally-oriented SDGs.
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