Corporate Decarbonization via Technology and Management
Business Strategy and the Environment, EarlyView.ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran +2 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Energy is a fundamental driver of economic growth, shaping productivity, industrialization, and long‐term economic resilience. In sub‐Saharan Africa (SSA), where energy access remains uneven and infrastructure is underdeveloped, understanding sector‐specific energy demand is essential for designing sustainable energy strategies.
Michael Appiah +3 more
wiley +1 more source
Ethics and creative accounting: Some empirical evidence on accounting for intangibles in Spain [PDF]
Recent research shows that financial reports are losing relevance. Mainly this is due to the growing strategic importance of intangible assets in the performance of a company.
Ester Oliveras, Oriol Amat
core
Second IRIMA workshop Industrial Research and Innovation Monitoring and Analysis: Counting (and accounting) R&D and non-R&D intangibles, drivers of firm’s innovation and growth – Summary Report [PDF]
, 2014 In this second IRIMA Workshop the aim was to discuss the policy implications of new evidence obtained by the project on the role that R&D and non-R&D intangible assets (e.g.
HERVAS SORIANO FERNANDO
core +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
Business Strategy and the Environment, EarlyView.ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana +3 more
wiley +1 more source
Accounting of Internally Generated Intangible Assets at Public Universities in the Czech Republic
Littera Scripta, 2013 Public universities in the Czech Republic register every year hundreds of internally generated patents for inventions, utility models or industrial designs, prototypes or functional.
Marie Padrtová
doaj
CECCAR Business ReviewChanges in accounting standards for intangibles assets have been an important source of academic research. Numerous studies have focused on how different standards are integrated in various countries.
Cristina NICOLAESCU, Monica VERESS
doaj +1 more source
EUROPEAN AND INTERNATIONAL APPROACH ON THE ACCOUNTING FOR INTANGIBLE ASSETS [PDF]
The development of the competitiveness hasn’t been a priority for Romanian companies until the moment of the economical crisis. The difference can be seen in quality, services, innovation, image, knowledge, the approach to information, culture, etc.
Alice Ţînţă +2 more
core
ANALISIS FAKTOR-FAKTOR YANG MEMPENGARUHI PENGUNGKAPAN SUKARELA ASET TAK BERWUJUD (Studi Empiris pada Perusahaan LQ45 yang Terdaftar di BEI Tahun 2012-2014) [PDF]
, 2015 Managers can choose the best method of accounting for their company. The purpose of this study was to analyze and examine empirically the effect of firm size, concentration of ownership, leverage, industry type, company age, and the commissioners are ...
HARYANTO , Haryanto, ILYAS, Mbarep
core
A Systemic Model for Understanding Business Interactions With Biodiversity and Ecosystems
Business Strategy and the Environment, EarlyView.ABSTRACT Biodiversity loss and ecosystem degradation represent critical threats to human well‐being and economic resilience, challenging businesses to understand and manage their interdependence with natural systems. This study develops a systemic framework—the BioModel—that elucidates the reciprocal relationship between businesses, biodiversity, and ...
Lino Cinquini +2 more
wiley +1 more source