Tetiana Marenych's scientific contributions
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Publications (2)
Purpose. The paper aims at finding out how significantly stakeholders are consulted and involved by preparers, Ukrainian publicly-listed agricultural companies, while compiling sustainability reporting (SR) and by assurance providers, during assurance processes of SR. The paper’s main research question may be formulated as follows ‘How deeply stake...
More than half of the total number of households in Ukraine are engaged in agricultural activities both for food self-sufficiency and for the production of marketable agricultural products, acting as subsistence or semi-subsistence farms. The determination of the right strategy for the further development of this form of farming is the key to the e...
Citations
... Moreover, in other related fields of research, such as accounting, economics, taxation and finance, and public policy, corporate tax behavior is rarely associated with CSR (Ding et al., 2022;Dowling, 2014). Second, the dearth of discussion of the interdependence between corporate taxes payment and CSR practices reveals the weakness and incompleteness of many definitions, as well as CSR performance assessment tools (Lanis & Richardson, 2015;Pasko, Marenych, et al., 2021;Raithatha & Shaw, 2022). This state of affairs is somewhat unnatural and leads to a cul-desac; since having such of the few monetary yardsticks of CSR, it is surprising that this direction did not morph into the established subfield of CSR assessments and today, only a few researchers have followed this path. ...