Results 141 to 150 of about 17,464 (299)

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

Importance of intellectual capital disclosure in Spanish universities [PDF]

, 2013
Purpose: The increasing social concern about establishing procedures of accountability and ensuring information transparency in public universities prompted us to raise the need to disclose information on their intellectual capital. Design/methodology/
Ramírez Córcoles, Yolanda
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Cluster Analysis of Circular Economy and Industrial Symbiosis Practices and Their Impact on Sustainability Performance in the Plastics Industry

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, Rafael Mora‐Contreras, Carmen Jaca, Marta Ormazabal   +3 more
wiley   +1 more source

An approach to the measurement of intangible assets in public sector using scaling techniques

, 2001
This paper discusses the identification and measurement of intangible assets in the public sector. A discussion of Intellectual Capital theory identifies and classifies a number of intangible assets of relevance to the Public Sector.
Bossi Queiroz, A., Serrano Cinca, C., Mar Molinero, C.   +2 more
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Trust and Transformation: Institutional Complexity in Carbon Market Adoption in Emerging Economies' Land‐Based Private Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT Despite global commitments under the Paris Agreement, empirical evidence on the involvement of the land‐based private sector of emerging economies in carbon trading remains limited. The study analyses how behavioural factors and institutional complexities influence the involvement of the land‐based private sector in carbon trading in Indonesia.
Iis Alviya, Md Sayed Iftekhar, Harsha Sarvaiya, Tapan Sarker   +3 more
wiley   +1 more source

On the Treatment of Intangible Assets in National Accounting [PDF]

The purpose of this paper is to give some suggestions on the treatment of intangible assets in national accounting. Knowledge ("World 3" in Karl Popper's term) is a sort of environment for human beings.
Sakuma, Itsuo
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The Role of Transition Intermediaries as Capability Builders for Adopting Radical Innovation in Incumbent Firms: The Case of the UK Energy Supply Sector

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, Matthew Hannon, Efstathios Tapinos   +2 more
wiley   +1 more source

The human resources in mergers and acquisitions

, 2006
Habida cuenta de que los recursos intangibles, y, entre ellos, el capital humano, juegan un papel significativo en la estrategia empresarial, este artículo pretende analizar el ajuste de los recursos humanos en las empresas objetivo de procesos de ...
Martínez Caraballo, Noemí
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Target Firm's ESG Engagement and Post–M&A Performance: The Mediating Role of Acquirer's CSR Strategy

Business Strategy and the Environment, EarlyView.
ABSTRACT The paper examines whether the environmental, social and governance (ESG) performance of target firms influences both accounting‐based and market‐based corporate financial performance (CFP) within the merger and acquisition (M&A) context and whether this relationship is mediated by the acquirer's corporate social responsibility (CSR) strategy.
Francesco Gangi, Nicola Varrone, Mario Ossorio, Lucia Michela Daniele, Maria Coscia   +4 more
wiley   +1 more source

How Much does Sweden Invest in Intangible Assets? [PDF]

In this paper I attempt to replicate for Sweden the Corrado, Hulten and Sichel (2006) and Marrano and Haskel (2006) working papers on spending on intangible assets in the US and the UK. Based on their measurement methods the total spending on intangibles
Edquist, Harald
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