Results 131 to 140 of about 19,628 (305)
Business Strategy and the Environment, EarlyView.ABSTRACT Corporate sustainability has become a strategic priority in response to growing regulatory, social and environmental pressures, placing greater emphasis on governance structures, such as board composition, that shape the incorporation of ethical and sustainable values into corporate decision‐making.
Isabel‐María García‐Sánchez +3 more
wiley +1 more source
Tobin's q and intangible assets [PDF]
, 2006 In a recent paper Laitner & Stolyarov (2003) assert that measured Tobin’s q has usually been well above 1, and use this to back up their conclusion that there are significant quantities of unrecorded intangible assets.\ud This key feature of q turns out however to be entirely due to errors and\ud omissions in the authors’ calculations.
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study investigates the bi‐directional relationship between corporate sustainability and environmental uncertainty, focusing on key moderators that shape firms' strategic responses. Using fixed‐effects regressions with S&P 500 data (LSEG Refinitiv Workspace, 2005–2022), we present two key findings.
Felix Peter Thiesen, Rainer Lueg
wiley +1 more source
Connecting Thoughts and Actions: A Managerial Process Model on Circular Business Model Innovation
Business Strategy and the Environment, EarlyView.ABSTRACT Addressing environmental grand challenges such as resource scarcity requires circular business model innovation (CBMI) that enables firms to efficiently close and slow resource cycles through novel activity systems. Drawing on a grounded theory approach based on 59 in‐depth interviews with top managers from Swiss SMEs, we developed a process ...
Fabian Takacs, Karolin Frankenberger
wiley +1 more source
Intangible Capital and Productivity: An Exploration on a Panel of Italian Manufacturing Firms [PDF]
The paper examines the size and productivity of total intangible capital relative to total tangible capital for a large panel of Italian Manufacturing firms.
Jacques Mairesse, Maria Elena Bontempi
core
Accounting for the recognition of information as an asset [PDF]
, 2011 Tangible assets as property, plant and equipment continue to be important factors in the production of both goods and services. However, their relative importance has decreased through time as the importance of intangible, knowledge-based assets has ...
El Tawy, NAH, Abdel-Kader, M
core
Global evidence on profit shifting: The role of intangible assets
, 2021 Profit shifting has come to the fore with the recently released Pandora Papers. This column uses a new global profit-shifting database covering 95 countries to show that profit shifting on average has gradually declined since 2011 following efforts from ...
Delis, Manthos D +3 more
core
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how plastics manufacturing firms can be classified according to their level of implementation of circular economy (CE) and industrial symbiosis (IS) practices and how such adoption influences sustainability performance. Using data from plastics manufacturing firms, we integrate cluster analysis with partial least squares ...
Laura Cristina Ramírez‐Rodríguez +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
Business Strategy and the Environment, EarlyView.ABSTRACT Transition intermediaries play a pivotal role in configuring networks aligning the interests of stakeholders to achieve sustainable goals. However, the transition literature has paid little attention to the influence intermediaries can have in strengthening organisational capabilities. Especially in sectors that are slow to change, such as the
Horacio Gonzalez +2 more
wiley +1 more source