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Публікація CSR in the construction industry: a critical review of conceptual and methodological frameworks(Національний технічний університет "Харківський політехнічний інститут", 2024-02-14) Nashchekina, O. M.; Tymoshenkov, Ihor Vladyslavovych; Ovsepіan, RuzanaThe construction industry plays a vital role in the socio-economic development of any society. At the same time, the industry produces adverse social and environmental effects, which makes the adoption ofcorporate social responsibility (CSR) by construction companies especially relevant. For CSR management and research purposes, the abstract concept of CSR should be described in a structured and specific way, using certain conceptual and methodological frameworks. The goal of this article is to provide a critical review of the CSR frameworks used in academic literature on CSR in the construction industry and in CSR-related standards. We discuss CSR in terms of the industry-specific material topics proposedin the SASB standards. In particular, we show the importance of life cycle analysis for the construction industry,taking into account the nature of its products. We also show that the CSR of construction companies extends to the environmental impact not only of their own production activities but also of their construction products(buildings, infrastructure objects). We demonstrate that the LEED rating and certification system provides a comprehensive framework for such an important aspect of CSR as green building. In the academic and business literature, broad dimensions of CSR are often defined using the corporate sustainability and ESG concepts, and then narrower, specific topics are identified within each for those dimensions. We summarize such specific topics along economic, social, environmental, and governance dimensions. An alternative approach to defining the dimensions of CSR is through identifying the interests of stakeholders. The most common groups of stakeholders of construction companies referred to in the literature are shareholders, employees, customers, local communities, suppliers and partners, government, competitors, environment. CSR in the construction industry is shaped by external factors, which we categorize into mandatory rules, social pressures, the CSR infrastructure, market pressures, and technological factors. We introduce the CSR infrastructure as a separate external factor because of its scope and role in promoting CSR and removing barriers to its adoption. We stress the role of technological innovations and green building practices in the CSR implementation in the construction industry. The internal factors that stimulate or impede the adoption CSR by a construction company include the company’s values, vision, culture, strategies and the leadership. We emphasize the importance for the construction industry to use a holistic approach to CSR, considering the impacts within the entire value chainПублікація Economic indicators as instruments of the rhetoric of science(Національний юридичний університет імені Ярослава Мудрого, 2019) Timoshenkov, Igor V.; Nashchekina, O. M.; Shkodina, Iryna V.The paper discusses the meaning of economic indicators as of a system of quantitative characteristics describing the functioning and development of an economy. The role and significance of economic indicators both in the system of economic sciences and in eco nomic, political and socio-cultural practices of a society are revealed. The dual nature of economic indicators is exposed. It is shown that, on the one hand, they constitute the in formation base for making and implementing economic and political decisions by eco nomic actors, thus representing a factor that reduces uncertainty and minimizes risks of their activities. On the other hand, economic indicators may give a distorted picture of the reality and/or be used as means of external pressure on actors aimed at realizing not the actors” interests but rather the interests of those who generated the information. Based on that, it is suggested that the most productive methodological framework for examining and interpreting economic indicators is a rhetorical approach to economics. Examples of ap plying the most common rhetorical techniques (devices) for using and interpreting eco nomic indicators are given and discussed.Публікація The impact of csr on financial performance: controversial empirical evidence and reasons behind it(Національний технічний університет "Харківський політехнічний інститут", 2023) Nashchekina, O. M.; Koptieva, Hanna Mykolayivna; Tymoshenkov, Ihor VladyslavovychBusiness case for corporate social responsibility (CSR) is becoming increasingly relevant today because it allows companies to align interests of different groups of stakeholders through creating a shared value. To integrate CSR in a company's business model effectively, it is important to understand the relationship between CSR and financial performance. However, a large number of studies on the impact of CSR on a company's bottom line have yielded controversial results. The goal of this article is to provide an overview of discrepancies in the results of empirical studies on the relationship between CSR and financial performance reported in the literature and summarize the reasons and methodological issues underlying the lack of consensus regarding this relationship. We show that most authors observed a positive impact of CSR on financial performance, however some authors reported a negative, U-shaped, inverted U-shaped, and S-shaped relationships, as well as the absence of any impact of CSR on financial performance. The discrepancy in the results can be related to a multidimensional and heterogeneous nature of CSR, and hence, to the lack of uniformity in measuring it. Similarly, financial performance can also be measured through a variety of indicators, both accounting- and market-based. The differences in the measurement methodology make the results of different studies less comparable. The relationship between CSR and financial performance can also depend on the approach to CSR used by companies. If CSR serves as an instrument for wealth creation, its impact on financial performance should be positive by definition. If CSR is based on purely ethical considerations, it may be merely a cost-center with no economic benefits. The relationship between CSR and financial performance can be weakened or strengthened by a large number of external and internal situational factors, such as the institutional environment, industry dynamism, company size, form of ownership and many others that can have a moderating effect on the relationship. The causality within this relationship can be bidirectional and result in a virtuous cycle, but it can also be reversed and asymmetrical. The ambiguity of the results reported in the literature can be connected with a delayed effect of CSR on financial performance, when it takes some time for investments in CSR to pay off in terms of financial benefits.Публікація Aligning the Interests of Business and Society: Shared Value, Integrated Value, And Corporate Social Responsibility(Видавничий дім "Інжек", 2020) Nashchekina, O. M.; Nwafor, Franklin Nnemeka; Tymoshenkov, I. V.The evolution of CSR is largely the history of reconciling economic goals of business and social goals of society. Relatively recent CSR related concepts “creating shared value” (CSV) and “integrated value creation” (IVC) aim at aligning interests of business and society by producing economic and social value simultaneously. The purpose of this article is to compare the CSV and IVC concepts and show their relation to CSR. In particular, we discuss whether CSV and IVC can be regarded as substitutes for CSR, varieties of CSR or completely new paradigms, and come to the conclusion that the positioning of both concepts depends on how broadly CSR is defined. We summarize major criticisms of the CSV concept and provide our own vision of the strengths and limitations of both concepts, showing why at least the CSV concept cannot supplant CSR. Comparing CSV and IVC, we focus on the differences between them and show that IVC represents a more fundamental shift in business philosophy and aims at a deeper and system-wide rather than local and fragmentary integration within society. We maintain that the CSV and IVC ideas can and should be used in strategic planning as inspiration for innovative thinking, as guidelines for increasing business competitiveness and societal well-being. We also point out the need for refining methodological frameworks for the practical implementation of the CSV and IVC ideas.Публікація An Elusive Concept: the Problem of Defining Social Entrepreneurship(Видавничий дім "Інжек", 2019) Nashchekina, O. M.; Tymoshenkov, I. V.; Nwafor, Franklin NnemekaInterest in social entrepreneurship has been growing over the last two decades among both practitioners and academics. However, despite the numerous studies and a large body of literature on social entrepreneurship, the concept remains fuzzy and open to different interpretations. One of the reasons why the concept eludes the grasp is that social entrepreneurship is a multidimensional phenomenon, which can take a great variety of forms. The purpose of this paper is to review the approaches to defining social entrepreneurship, to show the major challenges in drawing the boundaries between social and commercial entrepreneurship as well as between social entrepreneurship and other types of social activities, to identify relevant dimensions for differentiation. Having analyzed different definitions of social entrepreneurship, we have identified eight dimensions of this phenomenon. We have shown that within most of those dimensions the characteristics of social entrepreneurial activities can change along a continuum. The points of contention among researchers of social entrepreneurship are related to the boundaries within which these characteristics can be varied without compromising the social entrepreneurial status of an activity. The proposed dimensions might provide additional insight into the phenomenon of social entrepreneurship, help identify different forms of social entrepreneurship and systemize the results of empirical studies. The list of dimensions is not exhaustive, and as empirical evidence accumulates and new types of social entrepreneurship appear, new dimensions can be added.Публікація Business taxation: a transaction cost theory perspective(Національний юридичний університет ім. Ярослава Мудрого, 2018) Timoshenkov, Igor V.; Nashchekina, O. N.In the paper, the relevance of using transaction cost theory for analysis of different aspects of business taxation is demonstrated. In particular, the transaction cost framework is used for explaining the economic essence of taxes and for analyzing transaction costs arising from the interaction between business and government in the tax sphere. The importance of measuring tax transaction cost is shown and methodological implications are discussed. The results of the Doing Business cross-country surveys related to the relative ease of paying taxes in different economies are analyzed and compared with data of the in-depth country-specific survey «The Costs of Tax Compliance in Ukraine». The relationship between the ease of paying taxes and country’s economic performances is established. Problems underlying the development of a congruent and efficient tax system, meeting the needs and priorities of a certain society are discussed.