Кафедри
Постійне посилання на розділhttps://repository.kpi.kharkov.ua/handle/KhPI-Press/35393
Переглянути
3 результатів
Результати пошуку
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 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.