Accompanying esports’ explosion in popularity, the amount of academic research focused on organized, competitive gaming has grown rapidly. From 2002 through March 2018, esports research has develop...

https://journals.sagepub.com/doi/pdf/10.1177/1555412019840892

Esports Research: A Literature Review:

The article provides an up-to-date description of practices in the field of corporate social responsibility disclosures among European retailers. Reports registered by the Global Reporting Initiative’s Sustainability Disclosure Database and corresponding to the following parameters have been used for the study: sector – retailers; region – Europe; report type – GRI G1, GRI G2, GRI G3, GRI G3.1, GRI G4, GRI Standards. The author has calculated general and specific Corporate Social Responsibility Disclosure Indexes, and has analyzed individual elements of general, economic, environmental and social disclosures. The results confirm the spread of corporate social responsibility disclosures; a linear increase in the number of sustainability reports by European retailers is observed. The typical environmental disclosures for retailers are related to energy consumption, carbon dioxide emissions, and waste. Among the social disclosures, the most popular are the “New employee hires and employee turnover”, as well as those associated with hazard identification, risk assessment, and incident investigation in the context of occupational health and safety, and the impact of goods and services on the health and safety of consumers. Disclosures related to water consumption, protected areas and IUCN Red List species, certain aspects of occupational health and safety (such as worker training, promotion of worker health, work-related injuries and ill health, etc.) and indigenous peoples' rights were less common among the European retailers. The results may be useful for retailers who are beginning to create sustainability reports, including in terms of examples of best practices and industry-specific features of retail corporate social responsibility.

Corporate social responsibility disclosure: evidence from the European retail sector

E-sports (electronic sports) refers to organized video gaming events or tournaments that culminate in championships at either the regional or international level. The e-sports market is experiencing rapid growth. By 2020, the market is expected to generate over US$1.48 billion in revenue. The number of viewers who regularly follow the industry and tune in to watch international competitions is projected to reach 589 million by 2020. There are many reasons why e-sports events are attractive and remarkable experiences: fans get the chance to (a) watch the best players in the world compete; (b) meet their favorite players; and (c) share their passion with hundreds of like-minded fans. This hip version of event tourism, e-sports tourism, has been flying under the radar for a long time but has finally, in recent years, entered the mainstream. This study discussed the relationship between e-sports and tourism by examining e-sports events within the tourism paradigm. Consequently, e-sports events, as a growing market, constitutes an important attraction for the tourism sector.

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E-Sport Events within Tourism Paradigm: A Conceptual Discussion

Corporate social responsibility (CSR) reporting plays a key role in stakeholder management, particularly in light of the increased demand for non-financial reporting after the financial crisis of 2008–09. This literature review evaluates 51 empirical studies that concentrate on the influence of several board composition variables on the quantity, quality and assurance of CSR reporting. We briefly introduce the theoretical and research framework that underpins current empirical studies in this field. This is followed by a discussion of the main variables of board composition: (1) committees (audit and CSR committees), (2) board independence, (3) board expertise, (4) CEO duality, (5) board diversity (gender and foreign diversity), (6) board activity, and (7) board size. We then summarize the key findings, discuss the limitations of the existing research and offer useful recommendations for researchers, firm practice and Regulators.

Does Board Composition Have an Impact on CSR Reporting? A Literature Review

The purpose of this paper is to examine prominent issues and knowledge contributions from research exploring the nexus between accounting and the business of sport, overview the other papers presented in this AAAJ Special Issue and draw from this work to scope out future impactful research opportunities in this area.,A review and examination of the prior literature and the other papers published in this AAAJ Special Issue.,The paper identifies and summarises three key research themes in the extant literature: financial regulation and assurance; commercialisation and professionalism; and accountability and control. Then it draws from work within these research themes to set out four broad areas for future impactful research.,The value of this paper rests with collating and synthesising several important research issues on the nexus between accounting (broadly defined) and the business of sport, and in prompting future extensions of this work through setting out areas for further innovative accounting research on sport.,The research examined in this paper and the future research avenues proposed are highly relevant to administrators and regulators in sport. They also offer important insights into matters of accounting, accountability, valuation and control more generally.,This paper adds to vibrant existing streams of research in the area by bringing together authors from different areas of accounting research for this AAAJ Special Issue. In scoping out an agenda for impactful research at the intersection of accounting and sport, this paper also draws attention to underexplored issues pertaining to the rise of integrity and accountability concerns in sport, strategic choices in financial regulation, valuation issues and practices and the rise of technology in sport.

Accounting and the business of sport: past, present and future

The article deals with eSports as a perspective kind of commercial activity. The research urgency is determined by the fact that, given the active increase of eSports market with growth rates of more than 30% per year, the types of commercial activities in this field and in scientific papers are not studied in an adequate degree. The purpose of the article is to evaluate the commercial activity development in eSports and to determine the perspectives for its further growth in Ukraine. In order to determine the key types of commercial activity in eSports, the main sources of revenue in this area compared to sports were investigated, which showed a large unrealized potential for increasing revenues from the sale of tickets to competitions, the realization of broadcasting rights and merchandising. The study also showed that the largest number of income sources in eSports is at the stage of cyber-tournaments, which can be explained by a large consumer audience at this stage. However, unlike the world practice, computer game producers and well-known manufacturers of consumer goods in Ukraine do not finance domestic competitions, and, therefore, this stage of commercial activity remains at a low level. In modern conditions, among the types of eSports activities in Ukraine, only the computer games production and the cyber-racers game are properly developed. According to authors, to improve the eSports development in Ukraine, creating the national system of regular eSports competitions is needed, which will form the basis for the development of most types of commercial activities that are part of the cybertournaments. To do this, one needs to create appropriate platforms, as well as improve communications with fans in social networks and at amateur competitions. All this will make eSports a highly profitable business in Ukraine. Natalia Lokhman (Ukraine), Oksana Karashchuk (Russia), Olena Kornilova (Ukraine) BUSINESS PERSPECTIVES LLC “СPС “Business Perspectives” Hryhorii Skovoroda lane, 10, Sumy, 40022, Ukraine www.businessperspectives.org Analysis of eSports as a commercial activity Received on: 10th of April, 2017 Accepted on: 17th of January, 2018

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Analysis of eSports as a commercial activity

This article aims to develop a method for identifying generational cohorts based on the quantitative indicators underlying the change in generational phases according to Strauss and Howe. The scien...

https://journals.sagepub.com/doi/pdf/10.1177/2158244020968082

The Method for Determining Time-Generation Range:

A socially responsible business is of considerable interest to a wide range of subjects, since it provides significant benefits to all members of society. Such business solves the social problems of residents with their direct participation, that is, with maximum consideration of their interests and, therefore, it becomes widespread in the contemporary global practices. Therefore, the recommendations regarding further development of social responsibility of businesses in Ukraine and Russia, in particular, in the field of trade, are highly relevant, which has determined the chosen topic. The purpose of this study is to assess the level of social responsibility of business enterprises in Ukraine and Russia and to formulate recommendations for its further development. The research revealed insufficient level of development of social responsibility of business in the field of trade in two countries. The study of the programs of social responsibility in the most active companies in two countries on this issue showed that consumer support programs are the most widespread. However, according to the official research results, the populations of Ukraine and Russia expect more active support from the staff of these companies. The work substantiated the expediency of creating a single state information resource of general use, which should accumulate the most important social projects in each country. It also proved the necessity to increase the participation of civic organizations in the implementation of joint social and trade activities, which requires the creation of the appropriate legal conditions. Ultimately, trading companies are encouraged to increase the volumes of funding for the prioritized areas of socially responsible investments, that is, to intensify the development of social responsibility to support labor practices. Olena Kornilova (Ukraine), Oksana Karashchuk (Russia) BUSINESS PERSPECTIVES LLC “СPС “Business Perspectives” Hryhorii Skovoroda lane, 10, Sumy, 40022, Ukraine www.businessperspectives.org SOCIALLY RESPONSIBLE BUSINESS IN TRADE: FURTHER DEVELOPMENT IN UKRAINE

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Socially responsible business in trade: further development in Ukraine and Russia

Differences in the development of trade in certain regions of Russia create disproportions in meeting the demand for consumer goods and services of the country's residents living in different territories. The consequences of such differences are expressed in negative phenomena in the economy, including the migration of the population to regions with better consumption conditions. Therefore, the purpose of this article was to study the differences in the level of trade development in the federal districts of Russia, determine the composition of the lagging districts, and develop proposals for smoothing out territorial disproportions in the development of trade. The official statistical information of Russia by federal districts was used in order to determine the differences in the development of trade. The research methods used in the work included the dynamics comparison and evaluation. The article also considered the reasons for the disproportionate development of trade in different parts of the country. Based on the results of the study, the recommendations to overcome regional disproportions in the development of trade in Russia were made. Such proposals included the creation of a system of wholesale food markets based on public-private partnerships in accordance with the adopted state programs, as well as the revision of the system and tax rates in favor of regional and local budgets.

Differences in the development of domestic trade in the federal districts of Russia

The paper assesses the contribution of the retail sector to the socio-economic development of the state, examines the main development trends and examines trends in the structural transformation of trade formats. The main motivational factors of buying goods online and offline are analyzed. The expediency is reasoned and the key dominants of innovative renewal of business models of retail enterprises are substantiated.

Oksana Karashchuk

Papers

Analysis of eSports as a commercial activity

The Method for Determining Time-Generation Range:

Socially responsible business in trade: further development in Ukraine and Russia

Differences in the development of domestic trade in the federal districts of Russia

Modern retail trade in Russia: trends and trends of development, directions of innovative updating of business models