Results 51 to 60 of about 643,469 (344)

Toward a Business‐Oriented Concept of Natural Capital and Its Measurement in Organizations

Business Strategy and the Environment, EarlyView.
ABSTRACT The growing importance of sustainability in corporate governance, driven by emerging regulations such as the Corporate Sustainability Reporting Directive (CSRD) and the forthcoming ISO 14054, has renewed interest in the concept of natural capital.
Vera Amicarelli, Christian Bux, Andrea Del Chicca, Pasquale Giungato, Angela Tarabella, Caterina Tricase   +5 more
wiley   +1 more source

The Effect of Buyer–Supplier Firm Age Distance on Green Innovation: A Resource Dependence Perspective

Business Strategy and the Environment, EarlyView.
ABSTRACT By integrating the perspectives of age dependence and resource dependence theory (RDT), this paper explores the relationship between dependence on age‐distant suppliers and green innovation. Meanwhile, considering the mechanisms adopted by firms to manage supplier dependence, we also examine the moderating effects of various dependency ...
Yang Yang, Yan Jiang
wiley   +1 more source

Boards and ESG Performance: The Contingent Influence of Climate Vulnerability on Global Banks

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the contingent effect of climate vulnerability on the relationship between board characteristics and environmental, social, and governance (ESG) performance of global banks. We use a dataset of 438 banks across 54 countries (2010–2022) and fixed effects estimation, two‐stage least squares, and generalized method of moments ...
Renata Karkowska, Reyes Samaniego‐Medina, Pilar Giráldez‐Puig, Zbigniew Korzeb   +3 more
wiley   +1 more source

More than words: The value of qualitative research for advancing educational practice

Anatomical Sciences Education, EarlyView.
Georgina C. Stephens, Michelle D. Lazarus   +1 more
wiley   +1 more source

Green Banking Practices, Social, Health and Environmental Disclosures and Bank Financial Performance: The Role of Innovations and Corporate Governance

Business Strategy and the Environment, EarlyView.
ABSTRACT Regulators in the banking industry in the Sub‐Saharan Africa (SSA) region are progressively concentrating on corporate innovation and bank social, health and environmental disclosures (BSHED) as crucial corporate governance (CG) structures to improve bank financial performance (BFP).
Douglas A. Adu, Musa Mangena, Emmanuel Adegbite, Frank Boateng   +3 more
wiley   +1 more source

Intangible Assets in Business Combinations [PDF]

Revista de Management Comparat International, 2015
In business combinations, following IFRS 3 and SFAS 141 the acquiring company must recognized the entirety of intangible assets of the acquired company either as separately identified assets or under the aggregate asset “goodwill`.
Violeta SACUI, Miclea Camelia SZATMARY
doaj  

Supporting management decisions for M&A transactions based on the strategic allocation of intangible assets [PDF]

Problems and Perspectives in Management
In the context of mergers and acquisitions (M&A), management decisions regarding asset allocation play a key role in determining the strategic value of intangible assets.
Giuseppe Sorrentino, Mario Situm, Yuliia Serpeninova, Milos Tumpach, Zuzana Juhaszova   +4 more
doaj   +1 more source

Between Calm and Passion for Organizational Authenticity: Seeking Efficiency Within the Financial–ESG Trade‐Off

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental, social, and governance (ESG) is pivotal for firms and their stakeholders, highlighting the importance of organizational authenticity (OA) in mitigating information asymmetry between signalers and receivers, thereby enhancing effective communication of social strategies.
Jihun Choi, Young‐Kyu Kim, Taewoo Roh
wiley   +1 more source

Comparative Study of Intellectual Capital Management in Cuban and Mexican Commercial Banking

Mundo Fesc
In the Information and Knowledge Society, intellectual capital constitutes an intangible asset that adds value to organizations, making its measurement and analysis a priority.
Luis Carlos Gámez Adame, Anisabel Regla Gálvez Fernández, María Luz Ortiz Paniagua, Roberto Joya Arreola   +3 more
doaj   +1 more source

METHODS AND WAYS OF MANAGING INTANGIBLE ASSETS IN THE ROMANIAN ECONOMY [PDF]

Revista Română de Statistică, 2011
The term intangible is used to describe things that can be easily recognized but difficult to quantify. The best example is the intangible economic asset that is easy to describe but difficult to estimate in a particular economic theory.In the current ...
Alexandru IOANCEA
doaj