Tetyana Kuts
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Sustainability reporting nexus to corporate governance in scholarly literature
Oleh Pasko, Fuli Chen
, Tetyana Kuts
, Inna Sharko
, Natalia Ryzhikova
doi: http://dx.doi.org/10.21511/ee.13(1).2022.06
Environmental Economics Volume 13, 2022 Issue #1 pp. 61-78
Views: 1083 Downloads: 290 TO CITE АНОТАЦІЯSustainability reporting has become a practice of the majority and is decided by boards of directors as the supreme governing body in the decision-making process of companies. The paper provides a high-view picture and visualizes research to portray the historical shifts in sustainability reporting nexus to corporate governance through an analysis utilizing CiteSpace software on 935 articles published in Web of Science Core Collection from 2009 to 2021.
The number of papers in the area has expanded, especially since 2013 (a branching point), while the study determines a type of bifurcation spot (the year 2017) that evinces the SR-CG field maturity. The study determined the dominant countries through affiliated to them researchers (the United Kingdom, Spain, Italy, China and Australia), the most esteemed journals (Journal of Business Ethics, Business Strategy and the Environment and Accounting, Auditing & Accountability Journal), and the major co-occurrence of hot keywords (carbon disclosure project, environmental disclosure quality, integrated reporting, financial performance, foreign director, environmental reporting, public sector, sustainability assurance statement).
The paper identifies principal issues where SR-CG research lags (dearth of those research in developing economies and geographical limitation of research) and unravels uncharted so far domains (jurisdictions-related studies) in the realm. Future research in the realm is likely to focus on ESG, disclosures and governance performance, as well as on specific areas (geography, industry, etc.), and will explore in depth the role of multiple factors together. This papers indicate the growing convergence between SR and CG in literature, and given predominance of ‘SR as a function of CG’ approach a more stalwart and sound CG framework could bring about more tenable SR practices. The paper puts forward an agenda for advancing forthcoming research in the realm of SR-CG interdependence.Acknowledgment
This paper is co-funded by European Union through the European Education and Culture Executive Agency (EACEA) within the project “EU BEST PRACTICE OF LIFE CYCLE ASSESSMENT, SOCIAL, ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING” 101047667 — EULASTING — ERASMUS-JMO-2021-HEI-TCH-RSCH https://bit.ly/3Bbvquw -
Does managerial ability matter in corporate sustainability-related dynamics? An empirical investigation
Oleh Pasko, Li Zhang
, Edward Markwei Martey
, Tetyana Kuts
, Linus Baka Joshua
doi: http://dx.doi.org/10.21511/ppm.22(1).2024.12
Problems and Perspectives in Management Volume 22, 2024 Issue #1 pp. 128-146
Views: 534 Downloads: 151 TO CITE АНОТАЦІЯThis study aims to assess the intricate interplays between managerial ability, corporate social responsibility (CSR), and firm value, focusing on 3,498 company-year observations sourced from the RANKINS CSR RATINGS and China Stock Market & Accounting Research (CSMAR) databases representing China’s Shanghai and Shenzhen A-share listed companies from 2009 to 2018. Employing a rigorous sample selection process and utilizing data from reliable databases, the research employs a comprehensive methodology to explore the intricate corporate sustainability-related dynamics influencing organizational success and societal impact.
The findings reveal a compelling negative correlation between managerial ability and CSR performance, corroborating previous research and suggesting potential challenges in reconciling managerial competence with social responsibility priorities. Furthermore, this paper establishes a negative correlation between CSR and firm value, with managerial ability influencing the magnitude of this impact, underscoring the significance of managerial skills in moderating the relationship between CSR initiatives and overall corporate performance. Moreover, the study uncovers a robust positive correlation between managerial ability and firm value, emphasizing the pivotal role of adept leadership in achieving higher corporate valuation.
It provides valuable insights for practitioners, policymakers, and scholars, creating a conducive environment for well-informed decision-making. In the ever-changing corporate landscape, a deep understanding of these interconnections is essential to nurture business practices that are both sustainable and value-oriented.Acknowledgment
This paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “Embracing EU corporate social responsibility: challenges and opportunities of business-society bonds transformation in Ukraine” – 101094100 — EECORE – ERASMUS-JMO-2022-HEI-TCH-RSCH-UA-IBA/ERASMUS-JMO-2022-HEI-TCHRSCH https://eecore.snau.edu.ua/
Oleh PASKO expresses sincere gratitude for the support from the Kirkland Research Program, generously provided by the Leaders of Change Foundation established by the Polish-American Freedom Foundation. -
From boardroom to CSR excellence: The role of leadership and governance in corporate sustainability of European firms
Oleh Pasko, Vadym Sapych
, Viktoriia Tkachenko
, Zhongcheng Yu
, Tetyana Kuts
doi: http://dx.doi.org/10.21511/imfi.22(2).2025.23
Investment Management and Financial Innovations Volume 22, 2025 Issue #2 pp. 293-311
Views: 16 Downloads: 4 TO CITE АНОТАЦІЯThis study investigates how board-level corporate governance affects corporate social responsibility (CSR) performance in European firms. A panel dataset of 5,760 firm-year observations from the STOXX Europe 600 index, covering 21 countries between 2010 and 2022, was analyzed using multivariate regression models. The data, sourced from Refinitiv Eikon, include firms across 22 industries, with capital goods and materials among the largest sectors, and represent major economies such as the United Kingdom, Germany, and France.
The analysis focused on board composition, CEO characteristics, and the presence of governance, audit, and CSR committees. It was found that independent and diverse boards with high attendance are associated with stronger CSR performance. Companies with active CSR committees demonstrate particularly enhanced ESG outcomes. Interestingly, CEO duality is linked to weaker CSR performance, while the presence of a former CEO as chairman improves sustainability efforts.
The study provides quantitative evidence on how governance structures shape corporate sustainability and offers practical insights for corporate leaders, policymakers, and investors seeking to improve CSR strategies across diverse European contexts.Acknowledgment
This paper is co-funded by the European Union through the European Education and Culture Executive Agency (EACEA) within the project “Embracing EU corporate social responsibility: challenges and opportunities of business-society bonds transformation in Ukraine” – 101094100 – EECORE – ERASMUS-JMO-2022-HEI-TCH-RSCH-UA-IBA / ERASMUS-JMO-2022-HEI-TCHRSCH https://eecore.snau.edu.ua/
Oleh PASKO expresses sincere gratitude for the support from the Kirkland Research Program, generously provided by the Leaders of Change Foundation established by the Polish-American Freedom Foundation.
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