?
Do SMEs have an ESG communication strategy? Exploring the quality and influencing factors of voluntary ESG disclosures using web-based and annual report channels
Business Strategy and the Environment. 2025. Vol. 34. No. 1. P. 1267–1286.
Cardoni A., Evgeniia Kiseleva
This paper evaluates the influencing factors and disparities between web-based and annual report channels for environmental, social and governance (ESG) disclosures by small and medium-sized enterprises (SMEs). In contrast to the prevalent use of case-studies in the context of SMEs, a quantitative study was conducted by performing a content analysis of the websites and annual reports of 100 manufacturing SMEs in Italy. Based on the collected evidence, SMEs exhibited a higher level of web-based disclosures compared to annual reports. These disclosure channels appear to be independent of each other, with financial resources significantly influencing the quality of annual reports (i.e. profitability as a proxy) and size impacting information available on websites (i.e. turnover as a proxy). Both channels may be explained by the resource-based view, while agency characteristics (such as having a Big Four external auditor or board size) have a relevant effect on the overall voluntary ESG disclosure score.
Mkrtchyan N. V., Флоринская Ю. Ф., Карцева М. А., Вестник Пермского университета. Серия: Экономика 2026 Т. 21 № 2 С. 285–306
In Russia, a persistent decline in internal migration has been observed over a number of years, while the number of relocations decreased by more than one quarter in just a few years. Similar trends have been documented not only in Russia, as shown by previous studies. Purpose. This paper is to explain the decline in ...
Added: November 14, 2026
Fadeeva T., Креативные индустрии 2026 Т. 2 № 1 (5) С. 10–22
Abstract. The article examines the impact of generative artificial intelligence technologies on creative industries within the framework of media theory and philosophy of technology. The theoretical foundation of the study includes Marshall McLuhan’s concepts of medial “extensions,” Bernard Stiegler’s and David Wills’ prosthetic logic of technology, as well as contemporary empirical studies of the creative ...
Added: November 14, 2026
Tabashnikova D., Tikhonova K., / NRU Higher School of Economics. Series EC "Economics". 2026.
Added: November 14, 2026
Ефимов К. Д., Журнал Новой экономической ассоциации 2026 № 72 С. 105–114
This study proposes a method for automatic detection of collusive behavior in electronic public procurement auctions based on analysis of the full bid trajectory. The empirical dataset comprises 508 auction histories from 2016–2020 collected from the RTS tender e-procurement platform; the positive class is labeled using case materials of the Federal Antimonopoly Service (FAS Russia), ...
Added: November 13, 2026
Veronika Kabalina, Russian Management Journal 2026 Vol. 24 No. 2 P. 229–250
Purpose: to explore workplace inclusion practices for persons with disabilities and women in Russia and India by analyzing policy-practice gaps at the institutional, corporate, and individual levels. Methodology: this study is based on multiple sources of publicly available data, including legislative documents, labor market statistics from official sources, companies’ sustainability reports, qualitative data from documented ...
Added: November 13, 2026
Koshcheev D., Миролюбова Т. В., Вестник Пермского университета. Серия: Экономика 2026 Т. 21 № 3 С. 460–497
Introduction. Despite the recognised role of agglomerations as drivers of eco-nomic growth and as instruments for achieving sustainable development goals,the theoretical foundations of agglomeration theory remain fragmented, whileexisting research approaches offer poorly integrated interpretations of agglo-meration effects, which hinders the formulation of coherent principles for territorial governance. Purpose. This study aims at developing the principles ...
Added: November 11, 2026
Smirnov A. D., Экономический журнал Высшей школы экономики 2026 Т. 30 № 3 С. 421–456
Interactions of money and debt that generate monetary impulses and financial stress were investigated using a model given by a non-homogeneous second-order ordinary differential equation. The financial stress trajectory, which represented the "trace" of monetary impacts on the global economy, was calculated via the behavior of inertia, damping, and recovery factors operating on financial markets. ...
Added: November 11, 2026
Ivanova E., Fedenko A., Simonova A. et al., Russian Management Journal 2026 Vol. 24 No. 2 P. 206–228
Purpose: this study investigates how the implementation of ESG dashboards influences glocal sustainability management practices. Methodology: a qualitative multiple-case study was conducted through semi-structured interviews with sustainability professionals from three global FMCG companies operating in Russia. Thematic analysis of the empirical dataset was informed by stakeholder, legitimacy, and dynamic capabilities theories. An integrated ESG dashboard ...
Added: November 11, 2026
Благов Ю. Е., Бобылев С. Н., Беляева Ж. С. et al., Российский журнал менеджмента 2026 Т. 24 № 2 С. 151–162
The purpose of this study is to substantiate the concept and to review the articles of this thematic issue of the Russian Management Journal. The article, prepared by the issue’s co-editors, outlines the key reasons for the relevance of this topic: the objective and non-opportunistic nature of sustainable development issues and the need for businesses ...
Added: November 11, 2026
Черников С. Ю., Зобов А. М., Дегтерева Е. А., Вестник Российского университета дружбы народов. Серия: Экономика 2023 № 31 С. 74–90
Contract manufacturing is gaining momentum in the pharmaceutical industry. Many pharmaceutical companies that do not have enough time and financial resources to build a full-fledged drug development chain transfer some or all phases of development and production to outsourcing. Today, many even large pharmaceutical companies transfer production to developing countries on a contract basis in ...
Added: November 11, 2026
Chernikov S. U., Chanthasy V., Ekaterina A. Degtereva, Вестник Российского университета дружбы народов. Серия: Экономика 2024 No. 32 P. 37–52
The dynamic relationship between tourism and BeerLao export in Laos is investigated in this article. It provides an in-depth look into the studies that have been conducted showing the various correlations between inbound tourism and economic performance of various countries. Laos is a small landlocked Southeast Asian country with a rich cultural past, magnificent natural ...
Added: November 11, 2026
Stoianova A. D., Trofimets V. Y., Matrokhina K. V., International Journal of Engineering, Transactions A: Basics 2025 Vol. 38 No. 4 P. 701–709
The article considers the issue of managerial decision-making in an oil and gas company, which is related to the class of multi-criteria choice problems. To improve the validity of decisions in the context of companies’ sustainable development it is proposed to implement a Decision Support System (DSS). A brief review of the existing methods of ...
Added: November 10, 2026
Zhdanov V., SN Business & Economics 2026 Vol. 6 Article 542
This exploratory study examines the relationship between founding investment and public visibility in named philanthropic institutions. Drawing on Bourdieu’s concept of symbolic capital, an analysis of 59 institutions worldwide—museums, universities, libraries, research centres, and business schools—is conducted. Using founding investment (inflation-adjusted to 2025 USD) and annual attendance, a “public reach per founding dollar” metric is ...
Added: November 9, 2026
Dzgoeva F., Благодир А. Л., Актуальные проблемы российского права 2026 Т. 21 № 9 С. 100–109
Taking into account international standards, such as Recommendations No. 202 of the International Labour Organization and the provisions of Convention No. 102 "On Minimum Standards of Social Security", the article examines the specifics of providing temporary disability benefits in Russia and Kazakhstan. Particular attention is paid to differences in the mechanisms of financing the benefit, ...
Added: November 9, 2026
Mitrofanov S. V., Yanbykh R., Orlova N., Крестьяноведение 2026 Т. 11 № 3 С. 115–147
Traditional approaches to the food security assessment, based on aggregated indicators of production and calorie intake, often hide structural imbalances in diets and economic vulnerability of households. The study aims at identifying hidden forms of food vulnerability and providing a typology of the CIS countries based on consumption patterns and economic access to rational nutrition. The authors address the ...
Added: November 9, 2026
Хоминич И. П., Фрумина С. В., Galanova A. et al., КноРус, 2027.
Рассматриваются направления, механизмы и инструменты антикризисного регулирования финансовых рынков России и зарубежных стран в различные кризисные периоды на банковском, валютном, фондовом, страховом сегментах и рынке пенсионных накоплений. Изложены теоретические концепции финансовых кризисов, институты банкротства и защиты прав потребителей финансовых услуг. Раскрыты программы государственной финансовой поддержки участников рынка и реального сектора с использованием бюджетных, налоговых и ...
Added: November 8, 2026
Lola I. S., Ostapkovich G. V., Asoskov D., ИСИЭЗ НИУ ВШЭ, 2026.
Центр конъюнктурных исследований (ЦКИ) Института статистических исследований и экономики знаний Национального исследовательского университета «Высшая школа экономики» представляет информационный обзор, характеризующий ключевые тенденции, сложившиеся в экономическом виде деятельности «страхование» (основной код по ОКВЭД2 — 65.12) по итогам III кв. 2026 г. ...
Added: November 6, 2026
Vukovic N., Sustainability 2026 Vol. 21 No. 18 P. 1–25
Responsible business conduct and ESG standards are increasingly shaped by divergent international and national assessment systems, yet comparative evidence on how emerging economies navigate this fragmentation remains limited. This study examines the role of the social dimension (S) in responsible business conduct across the RIC countries (Russia, India, and China). Using a purposive comparative design, ...
Added: October 29, 2026
Sinha K., Shirokova G., Arsenii Bystrov, Technological Forecasting and Social Change 2027 Vol. 234 Article 124901
Artificial intelligence (AI) is rapidly transforming the competitive landscape, yet small and medium enterprises (SMEs) vary considerably in whether and how they adopt AI technologies. While prior research has focused on the drivers of AI adoption, it has largely overlooked the interplay between internal capabilities and external pressures and has treated adoption behavior as homogeneous ...
Added: September 20, 2026
Proskuryakova L. N., Asia-Pacific Tech Monitor 2026 Vol. 43 No. 2 P. 13–24
Innovative financing tools and models have proved their efficiency in supporting the adoption and scale-up of emerging technologies. They have been instrumental in different regions, including the Asia-Pacific region, which stands at the forefront of technological innovation. Studies point to several persistent emerging technological constraints that include high upfront capital costs, perceived risks, and limited ...
Added: September 1, 2026
Aleksandra Sidorenko, International Journal of Management and Sustainability 2026 Vol. 15 No. 2 P. 330–344
The prevailing approach in green innovation research merges adoption and generation into a single measurement, and while traditional innovation studies indicate that these modes can have dissimilar antecedents, this distinction remains unexplored for green innovation. Addressing this gap, this study draws on institutional theory to examine which specific institutional actors: state authorities (environmental tax), corporate ...
Added: August 24, 2026
Milekhina Yana, Shirokova G., Zakharova A. et al., Asian Business and Management 2026 Vol. 25 P. 460–486
This study explores the link between CEO cognitive flexibility and SME performance by testing a moderated mediation model. It examines how strategic entrepreneurial behaviors (SEBs) mediate the relationship between CEO flexibility and SME outcomes, with market uncertainty moderating this effect. Survey data from 274 Russian SMEs (collected Sept–Dec 2021) support a positive relationship between CEO ...
Added: June 17, 2026
Filimonov A., Journal of Applied Economic Research 2026 Т. 25 № 1 С. 348–384
The development of small and medium-sized enterprises (SMEs) is one of the highest priority tasks for the Russian economy. The potential of Russian SMEs is utilized at less than half the level compared to leading global economies. In a rapidly changing external environment, the development of dynamic capabilities becomes critically important for creating competitive advantages. ...
Added: May 1, 2026
Shaposhnikov S., В кн.: Восьмая международная конференция «Управление бизнесом в цифровой экономике»: сборник статей конференции, Санкт-Петербург.: СПб.: ИПЦ СПбГУПТД, 2025. С. 109–112.
Small and medium-sized enterprises (SMEs) account for 99.7 % of companies in Japan and employ 70 %
of the labor force. However, they face staff shortages, financial constraints and difficulty in innovating. Artificial
intelligence (AI), especially generative AI, could be a solution to these problems, but its adoption
in SMEs remains low (5.6 %) compared to developed countries ...
Added: January 12, 2026