Results 151 to 160 of about 1,772 (211)

Learning About and Learning From Sustainability Alliances: How Do SMEs Develop Dynamic Capabilities?

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines how small and medium‐sized enterprises (SMEs) develop sustainability capabilities by engaging in sustainability alliances. By combining perspectives on organisational learning theory and the dynamic capabilities framework, the research investigates how SMEs develop both networking and sustainability capabilities across ...
Raffaele Silvestri, Francesca Ceruti, Elisa Carloni, Anna Romagno   +3 more
wiley   +1 more source

Does ESG Performance Reduce Default Risk in Insurance Firms? Evidence From Life and Non‐Life Sectors

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT This study examines whether environmental, social, and governance performance is associated with lower default risk in European insurance firms, and whether the strength of this association differs between life and non‐life business models.
S. Miani, M. Mantovani, E. Palmieri
wiley   +1 more source

Autonomous Leadership: How Board Independence Shapes Machine Learning Based Corporate Culture in Thailand

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Corporate culture is a critical driver of corporate social responsibility, shaping how firms internalize sustainability, social and environmental concerns, yet its governance antecedents are less understood. Motivated by the need to understand how governance structures affect organizational values and behavior, we explore the relationship ...
Sirimon Treepongkaruna, Stefano Starita
wiley   +1 more source

Managing with CARE: Family‐Level Outcomes of Environmental, Social, and Governance Practices in Family Firms

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT ESG practices offer various benefits for family firms; however, there has been limited focus on how these practices can specifically advantage the owning family. To address this gap, we conduct a multiple‐case study of six Italian family firms.
Rafaela Gjergji, Sofia Brunelli, Andrea Sanseverino, Salvatore Sciascia, Valentina Lazzarotti   +4 more
wiley   +1 more source

When Sustainability Reporting Becomes a Strategy: The Impact of Financial Performance and Institutional Pressures From EU Sustainability Reporting Regulations on ESG Decoupling

Corporate Social Responsibility and Environmental Management, EarlyView.
ABSTRACT Mitigating environmental, social, and governance (ESG) decoupling is essential to advancing reliable sustainability disclosure and ensuring that ESG reporting fulfills its intended purpose. This study aims to provide critical insights into the organizational and contextual elements that could intensify or diminish ESG decoupling. Using a multi‐
Catarina Cepêda, Albertina Paula Monteiro, Cristina Aibar‐Guzmán   +2 more
wiley   +1 more source

Accounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets

Accounting for Intangible Assets : Widening Inconsistency in the Accounting Recognition between Acquired Intangible Assets and Internally-Generated Intangible Assets
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Managing intangible assets

2004
4 p.
Schoemaker, M.J.R., Jonker, J.
openaire   +3 more sources

Intangible assets and firm diversification

International Journal of Managerial Finance, 2005
PurposeTo re‐examine empirically internalisation and transaction cost theories of firm FDI.Design/methodology/approachEmpirical analysis based on cross sectional multivariate regressions and the Fama‐French three factor event study procedure. In addition to the key explanatory variables the paper introduces and models several important control ...
Christopher B. Malone, Lawrence C. Rose
openaire   +1 more source

Intangible Assets

2011
This chapter develops an economic approach to estimating the value of intangible assets that are not recorded on the firm’s balance sheet. The authors demonstrate that their approach provides economically meaningful and useful estimates for the value of intangible assets.
Feng Gu, Baruch Lev
openaire   +1 more source

Intangible Assets

2003
Abstract Wealth and growth in today’s economies are driven primarily by intangible assets. Physical and financial assets are rapidly becoming commodities, yielding at best a competitive return on investment. Abnormal profits, dominant market position and even temporary monopolies are most effectively achieved by the sound deployment of ...
openaire   +1 more source