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Публікація Green logistics as an important part of CSR strategy(Lithuanian Maritime Academy, Lithuania, 2022) Nehme, M. N.; Brin, P. V.Публікація Implementing the concept of corporate social responsibility: increasing the tax burden or tax avoidance(2021) Brin, P. V.; Nehme, M. N.Over the last decade, scholars have become more and more interested in the relationship between Corporate Social Responsibility (CSR) and tax avoidance. This is because the relationship was ambiguous due to the scarcity of research on this topic. Generally, two perspectives prevail toward this relationship. Firstly, it is argued that CSR has provided tax avoidance and evasion safe havens, because many companies incorporate many of their commercial activities under non-taxable humanitarian and environmental projects. As for the second point of view, social responsibility is considered an incentive and a contributor to making companies more compliant with ethical standards in terms of absolute transparency by declaring commercial and non-commercial activities, financial revenues and taxes paid, and from a political point of view as an incentive to commit to paying taxes in ways that are commensurate with the tax laws imposed in the country in which they operate. In the research the authors are analyzing interrelatedness between CSR and tax avoidance from an academic and applied point of view.Публікація Corporate social responsibility as a defensive tool in Vuca-world: view from the marketing perspective(2021) Brin, P. V.; Nehme, M. N.In the context of VUCA conditions, the paper offers a contribution to the sustainability of innovative business development. By focusing on changing consumer needs, taking into account stakeholder interests, and ensuring an efficient and effective supply chain of products and services, marketing and innovation can be integrated. The integration of such strategies builds trust with consumers and stakeholders, and contributes to socially responsible business practices. The paper presents characteristics of VUGA environment, followed by suggestion merging socially responsible strategies with the modern marketing concepts to address VUGA challenges and improve satisfaction of consumers and variant stakeholders in a sustainable manner.Публікація Modern tendencies in CSR audit(Vydavatel'stvo EKONÓM, Czech Republic, 2021) Brin, P. V.; Nehme, M. N.The concept of corporate social responsibility is a renewable concept, as it keeps pace with the economic, social and environmental requirements to maintain the sustainability of profits, human values and ecological life. Starting with philanthropic initiatives, passing through the expansion od academic theories and models, and linked with international conferences, the concept of CSR has evolved to become equivalent to the sustainability concept. CSR report and audit and their correlation with UNGC principles are considered as most recent trends investigated by scholars in the ethical field. For that, the article demonstrated the feasibility of CSR and audit in enhancing competitiveness, raising profitability, reducing production costs, shareholder satisfaction and stakeholder loyalty.Документ New percieves for corporate social responsibility approaches in developing countries(2019) Nehme, M. N.These papers discuss the perceives for Corporate Social Responsibility (CSR) approaches in a developing country. CSR was considered as a new economic terminology in the business and management field five decades ago. Several definitions have been given to CSR, but most of it claim that CSR is a concept whereby companies integrate social and environmental concerns in their business operations. CSR is considered one of the significant scientific methods in the business ethics sphere nowadays. CSR change the perceive toward business companies from a factor of gaining profits to an element that satisfy the social needs and environmental needs. Since societies needs vary from one economic context to another economic context, this means that the implication of CSR approaches also varies from one economic context to another. The papers analyse the implementation situation of CSR approaches in developing economic context and compare it with that in a developed economic context. The papers have been divided into five main parts. Firstly, introduction and literature reviews toward the subject have been presented. Secondly, comparative analysis methods between the approaches of CSR in developing country and the developed country has been done, followed by defining the relationship between corporation and government regarding social responsibilities in the second part. Thirdly, results for the comparison has been presented to determine the general situation of CSR approaches to the global market. Fourthly, discussion toward signifying new CSR perceives in Developing economic context. Finally, new concerns for promoting CSR approaches of developing countries to the level of that in developed countries have been concluded and recommended.