Sustainability reporting has become an increasingly common practice among companies around the globe as around 90% of the world’s 250 largest companies from Fortune 500 prepare and publish its sustainability reporting. Aiming to help researchers to grasp the intellectual landscape of global research on sustainable reporting, we conducted a bibliometric analysis using CiteSpace software by applying evaluative and relational techniques to 928 articles published in 480 different journals in Scopus and 698 articles published in 374 different journals in Web of Science Core Collection from 1981 to 2020. Our findings indicate that the number of articles published in the field has increased rapidly, especially since 2009. We identified the leading countries (the United States, Australia, the United Kingdom, Germany, Spain, Canada, the Netherlands and Italy), the most prolific journals (Journal of Cleaner Production, Business Strategy and the Environment, Journal of Business Ethics), main journals categories (Business, Economics, Management and Finance, Environmental and Ecology and Science, Technology and Engineering), and the major research directions in the near future (sustainability reporting, corporate social responsibility, sustainable development, disclosure). From our findings we infer that the sustainability reporting research has just recently (2013-2019) gained traction in the literature. Moreover, our findings testify that a kind of bifurcation point has occurred is 2011 that manifests the maturity of the field of sustainability reporting. All this provides the reader with a high-view look at sustainable reporting as these quantitative findings complementing qualitative and providing valuable insights into the field.

IT projects are carried out in the context of the constant development of rapidly obsolete technologies and the variability of user expectations. Implementation of IT projects is closely related to risks, the nature of which depends on factors such as subject area, technology used, number of involved developers, etc. Risk management (RM) is multivariate, which determines the search for comprehensive solutions to increase the effectiveness of RM in projects. For IT projects, this problem is particularly relevant due to the backlog of knowledge gained from technology development and intangible results that limit the possibilities of initial planning and risk control. The object of the article's research is the RM process of IT projects. The subject of the study is to determine the issue of selecting and using RM methods and models, taking into account the peculiarities of IT projects. Two groups of methodologies are allocated: methodologies-standards and methodologies based on system development lifecycle (SDLC). PMBOK and ISO 21500 are referred to standard methodologies. The classification of project management (PM) methodologies is generalized. PM methodologies based on system life cycles include flexible Scrum methodologies, Kanban and extreme programming, as well as cascading PM methodologies using the critical path method (CPM) and critical chain project management (CCPM) projects. As a result of the analysis of the main characteristics of IT projects, the peculiarities of the application of methods and models in the management of risks of IT projects in comparison with projects in other fields are determined. The received recommendations can be used for decision-making in the management of IT projects when the project goals are achieved through the correct identification, assessment, and risk control..

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This study aims to investigate whether corporate social responsibility activities are associated with more or less tax avoidance by focusing on this interrelationship in mandatory vs. voluntary regulatory regimes. The sample includes 6,668 firm-year observations of Chinese A-share firms listed on the Shanghai and Shenzhen stock exchanges over 2011–2019. The study uses corporate culture and risk management theories to develop the hypotheses. Regression analysis and various robustness tests are employed to test the hypotheses. The data are retrieved from the HEXUN CSR system and CSMAR and WIND databases. Consistent with the predictions of corporate culture theory, which argues that aggressive tax avoidance cannot be synchronously coupled with corporate social responsibility, the paper finds that notwithstanding regulatory regime, when the level of corporate social responsibility increases, the level of tax aggressiveness decreases. Thus, the results show that firms reporting corporate social responsibility tend to be less tax aggressive. Firms that engage in more corporate social responsibility activities are less likely to be tax aggressive, irrespective of regulatory regimes in place. Moreover, pollution indicators have little effect on corporate social responsibility and tax aggressiveness in Chinese institutional settings. The study contributes to the business ethics literature by implying the role of tax avoidance as a part of CSR and not as a separate non-CSR element of companies’ activities. AcknowledgmentThis 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/

Стаття присвячена питанням використання інформаційних технологій в HR-менеджменті, бо науково-технічний прогрес диктує свої умови. Управління персоналом належить до сфери управління, в якій можна «оцифрувати» майже всі функції. Дослідження показало, що ефективність та конкурентоспроможність підприємства багато в чому залежать від того, наскільки ефективно організована на ньому робота з персоналом, починаючи з моменту його підбору та закінчуючи розвитком. На сьогодні існує величезна кількість традиційних та інноваційних технологій HR-менеджменту, правильне поєднання і використання яких здатне суттєво підвищити результативність діяльності компанії. Наголошено, що вибір інноваційних технологій залежить від багатьох факторів, основними з яких є розміри підприємства, його фінансовий стан, загальний рівень розвитку, специфіка та мета функціонування.

The purpose of the article is to provide the scientific ground of the organizational and methodological aspects and the construction of algorithm for the monetary assets (including mixed assets) diagnostics for the agrarian entities. The findings are to be based on the complementary synthesis of the dominant principles of the diagnostic process. Their practical implementation will allow a reliable assessment of the assets as well as to identify in a timely manner the influence of the external and internal factors of destructive nature. The application of cog.nitive economic and mathematical methods will provide a prediction of the financial result, clear definition of prospective managerial initiatives and outline the strategic scenario for the development of agribusiness entities. Violation of payment discipline, the decrease of funds mobility of Ukrainian agribusiness entities and deterioration of the basic parameters of their financial condition is proven to occur under the current situation. The necessity of using diagnostics as an efficient management mechanism is substantiated. The algorithm of the diagnostic process of monetary assets (including mixed assets) is developed, which structural decomposition represents the integrity of the preparatory, research and final stages.

The field of managing the logistics of agricultural products under significant dynamic changes in today's conditions requires the formation of new approaches using the possibilities of modern information tools. The article presents a systematic mathematical approach to logistics management in agriculture for conditions with an insignificant level of risk and under conditions of significant threats to the logistics processes of the agricultural industry. The presented study also examines the issue of analyzing the effectiveness of management actions in the logistics process, both operationally and strategically.The developed mathematical approach takes into account a wide range of conditions for carrying out logistics activities - both at a low level of risk in the implementation of the logistics process, and in circumstances of significant threats that lead to the minimization of the reliability of logistics in the agricultural sector. This is especially important today, given the significant level of negative impacts on logistics processes due to military threats. The growth of these influences even leads to the destabilization of the world food market, and the threat of famine in some regions of the world.The proposed mathematical approach takes into account both the emergence of new risks, the significantly increased dynamic nature of the effects on logistics activities in the agricultural sector of the economy, and the traditional specificity of the conditions for the implementation of logistics processes in the agricultural sector. The specificity of logistics management in the agricultural sector is due to the peculiarities of the agricultural production process; properties inherent in agricultural products, conditions of distribution of these products. This determines a wide range of tasks that must be performed by the logistics of the agricultural sector. This, in turn, creates a need for a highly adaptive dynamic approach when forming a set and combination of logistics tasks and goals. Algorithms, tools and methods were specially developed to implement this approach. In particular: the unification of target functions; the approach of flexible adaptive changes in the ranks of target functions to ensure the appropriate level of rationality of logistics process management; a compromise approach in the case of the need to simultaneously achieve a group of set goals or a group of goals; the approach of assessing the strategic impact of a management decision for operating not with static values of parameters, but with their trends over time. In general, this makes it possible to achieve the appropriate level of economic efficiency of agricultural logistics management even with dynamic changes in the conditions of its implementation and to ensure a high level of reliability of the logistics process even with an increase in the level of threats.

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