Growth Strategy of Circular Startups
Business Strategy and the Environment, EarlyView.ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco +3 more
wiley +1 more source
Supporting management decisions for M&A transactions based on the strategic allocation of intangible assets [PDF]
Problems and Perspectives in ManagementIn 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 +4 more
doaj +1 more source
PENGARUH PENDEKATAN INSTRUMENTAL, DESKRIPTIF, DAN STRATEGI CORPORATE SOCIAL RESPONSIBILITY TERHADAP KINERJA KEUANGAN PERUSAHAAN [PDF]
, 2015 The aim of this study is to examine the influence of corporate social responsibility on corporate financial performance. In this study the corporate social responsibility are divided into instrumental, descriptive and strategic approaches.
JANUARTI, Indira, SARI, Putri Kurnia
core +1 more source
How does intellectual capital align with cyber security? [PDF]
, 2019 Purpose – To position the preservation and protection of intellectual capital as a cyber security concern. We outline the security requirements of intellectual capital to help Boards of Directors and executive management teams to understand their ...
Renaud, Karen +2 more
core +3 more sources
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu +2 more
wiley +1 more source
Comparative Study of Intellectual Capital Management in Cuban and Mexican Commercial Banking
Mundo FescIn 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 +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
Social intangible assets measurement as an influencing factor of social capital formation
Економіка, управління та адміністрування, 2020 The growing role of intangible assets in the conditions of economic transformation is substantiated. The problems of accounting for intangible assets that need to be addressed are highlighted. The value of a company is determined by both its tangible and
D.M. Zakharov
doaj +1 more source
Pengaruh Intangible Asset Value, Struktur Kepemilikan, Dan Kinerja Keuangan Terhadap Nilai Perusahaan (Studi Empiris pada Perusahaan Manufaktur yang terdaftar di Bursa Efek Indonesia tahun 2011- 2014) SKRIPSI [PDF]
, 2016 This study aims to provide empirical evidence of influence: intangible asset value for the firm value, managerial ownership and institusional ownership for the firm value, and financial performance for the firm value on the company's Manufacturing ...
, Dr. Triyono, SE, M.Si, Isnaini, Nurul
core
Green Talk, Costly Walk: The Financial Cost of Greenwashing
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley +1 more source