Results 61 to 70 of about 147,548 (349)

Does Chinese Investment into Europe Facilitate Strategic Asset Growth in the Chinese Parent Company? The Role of Entry Mode

open access: yesEconomies
Strategic asset seeking foreign direct investment has undergone tremendous growth over the past decade. This paper first attempts to evaluate the location choice of such investments in Europe.
John Anderson   +2 more
doaj   +1 more source

Navigating the ESG Paradox: Strategic Pathways Between Innovation and Washing Under Stakeholder Scrutiny

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee   +3 more
wiley   +1 more source

Digital Twins and the Stendhal Syndrome

open access: yesComputers
The “Stendhal Syndrome” mentioned in the title refers to the first (early 19th century) documented perception of the role of intangible aspects in characterising cultural heritage.
Franco Niccolucci, Achille Felicetti
doaj   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino   +2 more
wiley   +1 more source

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos   +2 more
wiley   +1 more source

Researches in a sistemic approach of intangible assets accounting [PDF]

open access: yes
Entities frequently spend resources or attire debts to purchase, develop, maintain or extend intangible resources like scientific or technical knowledge, design and implementation of new processes and systems, licenses, intellectual property, knowledge ...
Popesc, Eleodor
core   +1 more source

Narrating the real corporate story

open access: yes, 2008
Companies are being pressed to be more transparent in their annual reporting and, at the same time,interest is moving from the formal accounts to the narrative sections, partly in response to the increasing importance of the intangible assets not on ...
Ambler, Tim, Neely, Andrew
core   +1 more source

Ethical branding and corporate reputation [PDF]

open access: yes, 2005
This paper explores the concept of ethical branding and its link to corporate reputation. Brands have traditionally been studied only as an economic construct. Brands, as a social construct, have not yet been fully understood due to the lack of research.
Fan, Y
core   +1 more source

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco   +2 more
wiley   +1 more source

Circular Economy Pathways for Airport Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Airport operators face growing climate‐change pressures; the circular economy offers pathways to reduce impacts and recover resources. We examine how airport operators apply the circular economy in practice. We use an exploratory qualitative multicase design based on practitioner‐generated documents (e.g., press releases and sustainability ...
Michele Oppioli   +3 more
wiley   +1 more source

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