Results 91 to 100 of about 2,218 (264)

Takeover Vulnerability and the Discipline of ESG Overinvestment

Business Strategy and the Environment, EarlyView.
ABSTRACT While takeovers serve a disciplinary role by replacing inefficient managers, the threat of takeovers may compel firms to divert attention from Environmental, Social and Governance (ESG) efforts as a strategic response to external pressure, especially when such firms are already overinvesting in ESG.
Abongeh Tunyi, Ruth O. Sagay, Reon Matemane   +2 more
wiley   +1 more source

Assessment of TCFD Voluntary Disclosure Compliance in the Spanish Energy Sector: A Text Mining Approach to Climate Change Financial Disclosures

World
This study investigates voluntary compliance with the Task Force on Climate-Related Financial Disclosures (TCFD) framework in 64 financial, Environmental, Social, and Governance (ESG) reports from six Spanish IBEX-35 energy firms (2020–2023) and explores
Matías Domínguez-Quiñones, Iñaki Aliende, Lorenzo Escot   +2 more
doaj   +1 more source

GLOBALINTO input-output intangibles database: Industry-level data on intangibles for the EU-27 and the UK. [PDF]

Data Brief, 2022
Dimas P, Stamopoulos D, Tsakanikas A, Vasileiadis M.   +3 more
europepmc   +1 more source

Corporate Decarbonization via Technology and Management

Business Strategy and the Environment, EarlyView.
ABSTRACT This study provides a comprehensive overview of key findings on decarbonization, advanced technologies, and management strategies, highlighting emerging themes shaping the field. Advanced technologies enhance carbon reduction through efficiency, real‐time monitoring, and optimizing resource optimization.
Heidy Montero‐Teran, Rudolf R. Sinkovics, Olli Kuivalainen   +2 more
wiley   +1 more source

The accounting treatment of intangibles: an exploratory study in Information Technology

Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013
In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control.
Norma Pontet Ubal, César Omar López Ávila, Lourdes Yvonne Volpi Suárez   +2 more
doaj  

How to work with intangible software in public health systems: some experiences from India. [PDF]

Health Res Policy Syst, 2022
Ramani S, Parashar R, Roy N, Kullu A, Gaitonde R, Ananthakrishnan R, Arora S, Mishra S, Pitre A, Saluja D, Srinivasan A, Uppal A, Bose P, Yellappa V, Kumar S.   +14 more
europepmc   +1 more source

Shaping Energy Transitions: Sectoral Demand, Climate Risk Exposure, and Renewable Pathways in Sub‐Saharan Africa

Business Strategy and the Environment, EarlyView.
ABSTRACT Energy is a fundamental driver of economic growth, shaping productivity, industrialization, and long‐term economic resilience. In sub‐Saharan Africa (SSA), where energy access remains uneven and infrastructure is underdeveloped, understanding sector‐specific energy demand is essential for designing sustainable energy strategies.
Michael Appiah, Emmanuel Baffour Gyau, Genanew Bekele Worku, Simplice A. Asongu   +3 more
wiley   +1 more source

Hiperglobalización y geoeconomía ¿el futuro que emerge?

Araucaria, 2020
Una estrategia de seguridad y defensa comienza con un buen diagnóstico que permita identificar el principal desafío. El momento que nos toca vivir no facilita las cosas.
Andrés González Martín
doaj  

Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance

Business Strategy and the Environment, EarlyView.
ABSTRACT Sustainability has become a central concern in economic policy and corporate governance, increasingly formalised through regulatory frameworks of the European Union (EU). The European Commission has published the EU Taxonomy, which allows economic activities and their contribution to sustainability to be analysed, taking into account ...
Alicia Ramírez‐Orellana, Cristina Blanco González‐Tejero, Silvia Giralt Escobar, Antonio Garcia‐Amate   +3 more
wiley   +1 more source

Did the COVID-19 Pandemic Impact the Caliber of Trainees Taken During Match 2021? A Survey of General Surgery Residency Program Directors. [PDF]

Am Surg, 2023
Ferry AM, Asaad M, Rajesh A, Grush AE, Elmorsi R, Burns HR, Mohan VC, Bauer DF, Maricevich RS.   +8 more
europepmc   +1 more source