Pavlo Brin

В останні роки використання дистанційної праці стало одним з головних викликів для менеджерів через безпрецедентну пандемію. Для багатьох українських організацій у 2022 році необхідність здійснення ще більш радикального переходу на віддалену працю була викликана російським вторгненням в Україну та пов'язаним з цим переміщенням населення. Перехід до нової форми роботи в умовах невизначеності, разом з чіткою потребою підтримувати та покращувати результативність, посилюють інтерес до цієї теми. Однією з найактуальніших проблем при цьому є забезпечення комфортних умов праці. Метою дослідження є вивчення очікувань та вимог працівників щодо дистанційної праці, порівняння цих вимог з потребами менеджменту і визначення напрямків вдосконалення роботи в цій сфері. Дослідження ґрунтується на аналізі емпіричних даних онлайн-опитування працівників та керівників організацій. Визначено потенціал для вдосконалення управління дистанційною роботою за рахунок технічного забезпечення, роз'яснення нових робочих процедур та навчання персоналу для роботи в нових умовах. Крім того, виявлено взаємозв'язок між потребами та вимогами працівників і такими факторами, як вік, стать та функціональні обов'язки. З практичної точки зору результати дослідження можуть бути використані менеджерами різних рівнів для кращого розуміння потреб працівників, розробки операційних стратегій та стратегій управління людськими ресурсами в сучасних умовах.

Purpose. The purpose of the article is to substantiate the criteria for evaluation of non-financial reporting systems and to select the most relevant benchmarks of sustainable development reporting, taking into account the political and economic characteristics of Ukraine. Results. The article is devoted to the selection of a sustainable development reporting system. At the first stage, the authors identified a set of alternative sustainable development reporting systems (ISSB, ESRS, SEC, GRI and IIRC). Further, the authors substantiated the system of criteria for evaluating alternatives, namely: the relevance of the political concept; compliance with Ukraine's post-war reconstruction plans; comprehensive consideration of ESG criteria; the importance of the incorporation of the SDG. Determination of the most relevant system of sustainable development reporting is carried out by the Analytical Hierarchy Process. As it was culculated, the best alternative is the ESRS standard, which is significantly ahead of other reporting standards by an integrated assessment of the global priorities of alternatives. This conclusion is consistent with the results of the empirical analysis of the specified standards and the legally established course for the full European integration of Ukraine. Scientific novelty consists in the improvement of methodological bases for the selection of the most relevant system of sustainable development reporting, which, unlike the existing ones, takes into account the peculiarities of the national economy and the political situation in Ukraine. Practical value. Application of the most relevant system of sustainable development reporting should essentially increase the transparency of the national economy, which will significantly increase the investment attractiveness of enterprises and shorten the period of post-war recovery.

In modern conditions, the Concept of Sustainable Development has become a mandatory component of the strategy of any enterprise. This is facilitated by many factors, the main of which is the increasing of sustainable companies’ competitiveness because of improvement of stakeholders` attitude towards the company, which causes both increasing of the demand and increasing of its investment attractiveness. Sustainable Development Goal (SDG) 7 occupies a special place among all goals of sustainable development, because on the one hand, most of the SDGs can be implemented exclusively with the provision of energy, on the other hand, the energy sector is traditionally one of the main sources of environmental pollution, which can be significantly reduced by transition to renewable energy. The relevance of the study is also connected with the crucial need to restore the energy infrastructure of Ukraine destroyed during the invasion by the aggressor country; the investment process can only take place under the conditions of transparency of the investment objects. This study is aimed toward formation of methodological principles of Ukrainian energy companies` transparency evaluating. Based on foreign authors works studying the authors propose the mechanism for calculating the integral indicator of transparency of energy companies of Ukraine, which includes four groups of factors (CSR factors, ESG factors, SD factors, assessment of the fight against corruption). Each factor is evaluated using binary evaluations based on studying of public information of companies (management reports, integrated reports, information on the company's official website). The use of the proposed methodological principles will contribute to increasing the transparency of companies in the energy sector of Ukraine, which should significantly accelerate the attraction of investments for the restoration of the energy infrastructure destroyed during military operations.

The disclosure of information on sustainability by energy companies is a guarantee of increasing their competitiveness in achieving Sustainable Development Goal 7 and the post-war recovery of the Ukrainian energy sector. This paper aims to evaluate the sustainability transparency reporting of energy companies in Ukraine and connect the level of such transparency and their competitiveness. The study used the Transparency Index to analyze information disclosure on sustainability by 50 energy companies in Ukraine, the largest taxpayers. It is based on SDG, CSR, and ESG criteria and shows the companies’ ratings. It was found that companies with a low disclosure of SDG, CSR, and ESG criteria have the largest specific weight (76%) among the respondents. The undisputed leader in sustainability transparency is Energoatom, while only 11 companies out of 50 surveyed have an A and B rating (the highest and higher level of transparency). The index was used as a factor variable in the non-parametric modeling of the relationship between the sustainability transparency of energy companies in Ukraine and their competitiveness (company return, profitability, and profit margin of taxes paid). A close, statistically significant, and inverse relationship was revealed between the Sustainability Transparency Index of energy companies and indicators illustrating their competitiveness besides profitability. The results of rating and clustering companies according to SDG, CSR, and ESG criteria can be used to improve their positive and negative investment screening procedures and increase their competitiveness on the way to SDG 7. AcknowledgmentInna Makarenko gratefully acknowledges support from the Supreme Council of Ukraine (0122U201796).

Introduction. Changes in the forms and methods of labor organization, caused primarily by the development of information and communication technologies (ICT), have led to a significant increase in the possibilities of information transfer and even management of operations. Under these conditions, businesses receive a number of advantages. The COVID‑19 pandemic and the war on the territory of Ukraine became an additional catalyst for the development of remote technologies with their introduction into various areas and spheres of activity: execution of operations, provision of services, trade, and learning. However, the forced transition to remote work also leads to negative consequences, quite often associated with the unpreparedness of employees and managers for this form of relations. Purpose. The purpose of this paper is to study changes in the working conditions aftereffects as a result of the introduction of remote work from the point of view of the owners (managers or employers) and from the point of view of the employees or executors, as well as to highlight the main differences between these positions. Method. The empirical methods (observation and measurement), as well as empirical-theoretical methods: analysis and synthesis, induction and generalization were used during the research. Results. The measure of changes due to the transition to remote work D can be calculated as the average value of the influence of the following factors: economic feasibility X_e, professional comfort X_p, and personal comfort X_h. The value of each of the X_i factors, in turn, can be determined as a relative deviation of the assessment of the respondent's perception of remote work from the assessment of the traditional organization of the working process. According to the surveys conducted among employees and owners or managers of enterprises or structural divisions, a significant difference in the perception of the transition to remote was shown. From the employees' point of view, the remote work increases economic feasibility and professional comfort, but at the same time, the degree of personal comfort decreases. From the point of view of managers, the negative impact is observed on all three factors, which leads to decreasing in the organization's (unit's) performance. The positive effect of the transition to the remote mode of work is mostly noted by young people, employees of intellectual work and education, who engaged in work with information, calculations and customer service. Remote work increases the personal productivity of employees, but the effectiveness of the entire organization decreases.

The aim of the research is to analyze typical problems in the implementation of quality management systems (QMS) on the basis of private production enterprises which operate in emerging economy context and to develop a rational strategic plan for the design and implementation of such a system, taking into account the experience of successful organizations. The main benefits of implementing QMS are presented. In the article it is recommended to consider the formation of QMS as a project with the appropriate stages of activities. The following positions are envisaged at the initiation stage: formalization of the decision on QMS implementation, appointment of project participants, project team training, as well as development of mission, vision, quality policy and QMS process structure. At the implementation stage, it is proposed to develop and approve QMS documents, as well as to implement an internal audit program. At the stage of project closure, it is advisable to put into operation the developed system and pass a certification audit in order to obtain a certificate of compliance with the requirements of ISO 9001. The article presents the structure, content, sequence and estimated duration of all the stages of the project, as well as the division of responsibilities between the project team members. Emphasis is placed on the main issues which can arise at different stages of such a project. In the paper the following range of issues was identified: inconsistency of QMS processes structure with the existing organizational structure of the enterprise; incorrect definition of the performance indicators for processes at different hierarchy levels; erroneous decisions in the internal documentation system organizing. In its turn, in the article the causes for the above-mentioned issues were identified, namely: insufficient motivation of project participants, lack of time or other necessary resources, unwillingness to change the current management system of the company, inconsistency of real goals with the stated ones, etc. In the article it is proposed to divide the main causes of issues into three basic groups: by project participants (personal), bureaucratic (systemic) and leadership (administrative). The authors propose a number of measures to minimize the risks of issues in the QMS implementation, and determine the distribution of areas of responsibility for these measures organizing.

Purpose. The purpose of the article – to explore transparency under sustainability among agricultural companies in Ukraine (company “Kernel”) and the Czech Republic (company “Agrofert”) with further recommendations and implications related to reporting. Methodology / approach. Qualitative estimations of sustainability transparency are based on Sustainability Transparency Index (STI) calculations. Methodology of this index is based on binary estimations of a number of transparency criterions including links to sustainability information; existence of sustainable development policy; availability of sustainability and SDG reports; disclosure according to ESG criteria and specifics SDGs as well as other relevant goals related to SDG and sustainable development. Results. Sustainability transparency from 2016 till 2019 in Agrofert and Kernel was almost the same. But since 2019 after Kernel introduced a number of steps to increase its transparency the situation has changed dramatically. STI index has increased from 32 in 2019 to 80 in 2021. STI values for Agrofert were unchanged in 2020 (the latest available period of analysis). As a result, Kernel’s financial results and indicators have demonstrated significant improvement both absolute and relative. For example, net profit increased by more than 1000 %, investment cash-flow by 100 %, ROE – by 500 % and ROIC by 140 %. Originality / scientific novelty. New empirical results based on qualitative estimations of sustainability transparency for the agriculture companies from different countries are provided. Current study covers the existing research gap, proved by bibliometric analysis tool, for instance in pure academic discussion in measurement, comparison and benchmarking of agricultural companies’ transparency for the responsible investment purpose. Recommendations for sustainability transparency improvement are proposed. They are intended on better perception of sustainability ideology and incorporation of ESG/SDG criterion by agriculture companies in Ukraine and especially Czech Republic, levelling the informational asymmetry and moral risks for their investors and create better investment rationale for decision making under sustainability. Practical value / implications. The most efficient steps include the following ones: development and implementation of sustainability policy; emergence of specific reports based on ESG criteria; implementation of SDGs in activity of the company with further prioritization of these criteria within two groups. Further study in this field might be devoted to sustainability transparency comparison for agriculture companies in different branch in Ukraine and Czech Republic. Spreading the scope and sample of research allows making cross-industries STI benchmarking analysis.

Purpose. The purpose of the article – to explore transparency under sustainability among agricultural companies in Ukraine (company “Kernel”) and the Czech Republic (company “Agrofert”) with further recommendations and implications related to reporting. Methodology / approach. Qualitative estimations of sustainability transparency are based on Sustainability Transparency Index (STI) calculations. Methodology of this index is based on binary estimations of a number of transparency criterions including links to sustainability information; existence of sustainable development policy; availability of sustainability and SDG reports; disclosure according to ESG criteria and specifics SDGs as well as other relevant goals related to SDG and sustainable development. Results. Sustainability transparency from 2016 till 2019 in Agrofert and Kernel was almost the same. But since 2019 after Kernel introduced a number of steps to increase its transparency the situation has changed dramatically. STI index has increased from 32 in 2019 to 80 in 2021. STI values for Agrofert were unchanged in 2020 (the latest available period of analysis). As a result, Kernel’s financial results and indicators have demonstrated significant improvement both absolute and relative. For example, net profit increased by more than 1000 %, investment cash-flow by 100 %, ROE – by 500 % and ROIC by 140 %. Originality / scientific novelty. New empirical results based on qualitative estimations of sustainability transparency for the agriculture companies from different countries are provided. Current study covers the existing research gap, proved by bibliometric analysis tool, for instance in pure academic discussion in measurement, comparison and benchmarking of agricultural companies’ transparency for the responsible investment purpose. Recommendations for sustainability transparency improvement are proposed. They are intended on better perception of sustainability ideology and incorporation of ESG/SDG criterion by agriculture companies in Ukraine and especially Czech Republic, levelling the informational asymmetry and moral risks for their investors and create better investment rationale for decision making under sustainability. Practical value / implications. The most efficient steps include the following ones: development and implementation of sustainability policy; emergence of specific reports based on ESG criteria; implementation of SDGs in activity of the company with further prioritization of these criteria within two groups. Further study in this field might be devoted to sustainability transparency comparison for agriculture companies in different branch in Ukraine and Czech Republic. Spreading the scope and sample of research allows making cross-industries STI benchmarking analysis.

In this chapter, the authors investigate the potential of project-oriented game-based learning in making students of educational institutes more engaged and gain a deep understanding of the curriculum content. The literature review presents the main definitions and benefits of project-oriented game-based learning, followed by its contribution to improving the performance of students' training. The results of the research are based on testing the main statements of project-oriented game-based learning empirically – if it really can provide additional value for learners in higher education. The empirical data have been collected based on Ukrainian case study and allow the authors to prove the influence of project-oriented game-based learning on increasing students' engagement, satisfaction, performance, and improving learning outcomes. The main idea of the teaching project was to take as an object of the research a character from a fairytale and analyze its managerial activities. The chapter also analyzes the e-learning instruments which can be used in remote teaching.

Process landscapes define the scope and relationships between an organization’s business processes and are therefore essential for their management. However, in contrast to business process diagrams, where nowadays BPMN prevails, process landscape diagrams lack standardization, which results in numerous process landscape designs. Accordingly, our goal was to investigate how intuitive are current landscape designs to users with low expertise, as well as users having expertise in BPMN and landscape modeling. A total of 302 subjects participated in the research showing that previous expertise impacts the interpretation of landscape elements and designs whereas, in the case of having contextual information, subjects responded more consistently. The results also show that the basic relationships between processes are intuitive to users, also in the case when only proximity between shapes is facilitated. Our findings may imply future designs of languages for process landscapes. They also may be useful for those who actually model process landscape diagrams and search for suitable notations.