Lyudmyla Khromushyna
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Does external assurance on CSR reporting contribute to its higher quality? Empirical evidence from China
Oleh Pasko
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Li Zhang
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Kostiantyn Bezverkhyi
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Dmytro Nikytenko
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Lyudmyla Khromushyna
doi: http://dx.doi.org/10.21511/imfi.18(4).2021.26
Investment Management and Financial Innovations Volume 18, 2021 Issue #4 pp. 309-325
Views: 2863 Downloads: 1332 TO CITE АНОТАЦІЯThis paper examines the difference that the assurance brings to the quality of CSR reports in the Chinese institutional setting, in particular, the difference in quality (proxy – RKS ranking) of assured and unassured CSR reports, as well as whether the high ownership concentration and corresponding to it “entrenchment effect” obstruct the positive impact the assurance exerts on the quality of CSR reports. The paper examines CSR reports on 2,292 firm-year observations of large Chinese companies over three years (2015–2018). The hypothesis development process predicates on the signaling and stakeholder theories, whilst this study applies regression analysis to test the hypotheses.
Consistent with the predictions of signaling and stakeholder theories, the paper finds that assurance contributes to the higher quality of CSR reports. Moreover, the study finds that assured CSR reports have higher sub-scores in all four aspects of RKS ranking. However, as ownership concentration exceeds 50 per cent and reaches the majority, it thwarts the advancement in the quality of CSR reports through its assurance.
The paper provides an initial empirical account of the role of assurance in the emerging CSR reporting practice in China. The paper contributes to the modest body of empirical research on the function of external assurance in the CSR area by explicating the role played both by the accounting (external assurance) and corporate governance (ownership concentration) infrastructure to ensure high quality of CSR reporting. The paper briefs local, international regulatory authorities and the business community about the importance of external assurance for the CSR reporting quality. -
Formation of strategic management of hemp cultivation in a developing country: A case of Ukraine
Liubov Mykhailova
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Andrii Mykhailov
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Liudmyla Korenivska
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Lyudmyla Khromushyna
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Marharyta Chuprina
doi: http://dx.doi.org/10.21511/ppm.19(2).2021.01
Problems and Perspectives in Management Volume 19, 2021 Issue #2 pp. 1-13
Views: 2371 Downloads: 1581 TO CITE АНОТАЦІЯAfter a long period of decline and persecution, there is a revival and rapid development of the cannabis industry around the world: the use of this unique crop is expanding rapidly, and finally, it was transferred from a narcotic to an agricultural one (except for Ukraine). Nowadays, the Ukrainian hemp industry has practically gone unnoticed by the state, scientists, practitioners and society. At the same time, it has development prospects and can play a significant role for rural areas and the national economy. The paperis aimed at exploring the possibilities of growing hemp (Cannabis sativa L.) and justifying the need for strategic management of the development of the cannabis industry in Ukraine. Based on the analysis of hemp production, it is established that during the years of Ukraine’s independence, the area of hemp crops has decreased almost 8 times; the number of producers is limited; hemp processing plants do not function; the yield of technical hemp seeds has a slight tendency to increase andapproximates 6-7 kg/ha. The prospects for cannabis cultivation require building strategic management of the cannabis industry to address key issues and mitigate threats. The key elements of the production development strategy are identified as improving institutional and financial support at the state level. The main guidelines of strategic management of hemp cultivation are: simplification of regulation for producers; intensification of agribusiness entities; increasing production volumes; and improving the competitive environment in the hemp market. It is proved that the strategic development of the hemp industry requires developing hemp processing enterprises; disseminating knowledge among the population about the usefulness and benefits of this multi-purpose culture. To substantiate the effectiveness of strategic decisions, the algorithm was proposed for assessing the effectiveness of growing different types of hemp products by different technologies, which is carried out using economic and mathematical modeling.
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Concept mapping of human capital management in the renewable energy transition: A bibliometric analysis and divergence gap assessment
Nataliya Stoyanets
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Alvina Oriekhova
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Inna Sokhan
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Tetyana Kharchenko
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Viktoriia Tkachenko
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Lyudmyla Khromushyna
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Anita Serbina
doi: http://dx.doi.org/10.21511/ppm.24(3).2026.51
Problems and Perspectives in Management Volume 24, 2026 Issue #3 pp. 841–857
Views: 46 Downloads: 7 TO CITE АНОТАЦІЯType of the article: Research Article
Abstract
The transition toward climate neutrality is reshaping economic systems and increasing the importance of human capital in green modernization. However, a significant gap persists between technological advances and the strategic management of the workforce. This study aims to systematize and conceptually map the contemporary scholarly landscape of human capital management research within the renewable energy transition. Using the PRISMA 2020 protocol, the study analyzed 2,258 Scopus-indexed documents published between 1994 and 2026 through bibliometric and science mapping methods. The methodology combined descriptive statistics, keyword frequency analysis, multiple correspondence analysis (MCA), and network co-occurrence cluster analysis using the Bibliometrix R-package and VOSviewer. The results show a rapid increase in publication activity, with an annual growth rate of 18.01%, with China, the United States, and India leading global output and the international collaboration rate reaches 28.6%. Science mapping showed that the term “human capital” entered this field more actively only after 2020 (297 occurrences), still lagging behind technological topics. MCA indicated a clear conceptual separation between knowledge domains: the relative distance between the educational and workforce clusters suggests that these themes are still weakly integrated in the literature. Network analysis identified five thematic clusters: the technological and educational foundation, macroeconomic environment and resources, strategic management and innovative transformation, the socio-labor dimension and labor market, and eco-technological regulation. These results point to the need for a more integrated approach to adaptive human capital development that connects technological change, professional mobility, and institutional learning and strengthens the role of human capital in supporting green transformation.Acknowledgment
This paper was supported by the Ministry of Education and Science of Ukraine as part of the research project Adaptive Human Capital Management in the Renewable Energy Sector: Synergy of Innovation and Social Sustainability” (Grant/Project No. 0126U000453).
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