Results 111 to 120 of about 195,884 (310)

CAPITALIZAR MARCAS SOCIALMENTE RESPONSABLES DESDE UNA PERSPECTIVA LATINOAMERICANA

Revista Investigación & Desarrollo, 2012
Este trabajo constituye un primer escalón o fase que tiene como propósito la construcción de un medidor de reputación fundamentado particularmente en poder valorar una marca corporativa a partir de sus acciones de responsabilidad social.
Carolina Villamizar Loaiza
doaj  

ESG Performance, Debt Financing, and R&D Output: Evidence From the Healthcare Sector

Business Strategy and the Environment, EarlyView.
ABSTRACT Amid growing calls for sustainability in the healthcare sector, this study examines how and under what conditions environmental, social, and governance (ESG) performance influences research and development (R&D) output. Although existing studies suggest that ESG performance enhances R&D output, the financial mechanisms that enable or constrain
Sarmad Ali, Oriana Ciani, Simone Ghislandi   +2 more
wiley   +1 more source

Green Innovation and Firm Efficiency: The Role of Institutional Quality in Italian High‐Tech Manufacturing Sectors

Business Strategy and the Environment, EarlyView.
ABSTRACT The aim of this research is to verify whether institutional quality affects the relationship between green innovation and firm efficiency within the high‐tech manufacturing sectors. To estimate jointly the parameters of a stochastic frontier and the coefficients of a model explaining technical inefficiency, we employed the one‐step estimation ...
Mariarosaria Agostino, Sandro Rondinella, Marianna Succurro   +2 more
wiley   +1 more source

Metodología para la valoración financiera de activos intangibles de los resultados de los grupos de investigación de la Universidad Tecnológica de Pereira [PDF]

, 2017
La presente investigación surgió en atención a la ausencia de metodologías que permitieran a las Instituciones de Educación Superior valorar financieramente la gestión del conocimiento y los activos intangibles resultados de los proyectos de ...
Duque Torres, Deisi Johanna, González Orozco, María Valentina   +1 more
core  

Beyond Profit: Do Mergers and Acquisitions and the Board of Directors Increase the Environmental, Social, and Governance?

Business Strategy and the Environment, EarlyView.
ABSTRACT This study examines the relationship between mergers and acquisitions (M&A), board characteristics, and ESG performance in BRICS companies, considering the moderating role of sectoral sensitivity. The study analyzes 11,402 observations from 2293 BRICS companies, employing Two‐Stage Least Squares (2SLS) to address endogeneity and logistic ...
Geovane Camilo dos Santos, Camila Lima Bazani, Pablo Zambra   +2 more
wiley   +1 more source

Measuring intangibles' productivity. Empirical evidence from Spanish firms [PDF]

As companies and shareholders begin to note the potential repercussions of intangible assets upon business results, the inability of the traditional financial statement model to reflect these new ways of creating business value has become evident ...
David Castillo, Ester Oliveras
core  

Internalization of Management Systems and Eco‐Product Innovation: The More the Better?

Business Strategy and the Environment, EarlyView.
ABSTRACT Environmental challenges demand urgent and strategic responses from firms. Eco‐product innovation (EPI) is a key approach to reducing environmental impact while preserving competitiveness. This research analyses the relationship between EPI and the internalization of management system (MS) certifications, focusing on ISO 9001, ISO 14001, and ...
Alfonso Hernandez‐Vivanco, Jonathan Calleja‐Blanco, Merce Bernardo   +2 more
wiley   +1 more source

Integrated Reporting in the Public Sector: Theoretical Foundations and Determinants of Quality

Business Strategy and the Environment, EarlyView.
ABSTRACT Integrated reporting (IR) has gained attention as the IFRS Foundation promotes its use through the International Integrated Reporting Council framework (IIRF). Public sector (PS) organizations, as key drivers of economic, social and environmental sustainability, are increasingly adopting IR to enhance transparency and accountability.
Ana Zorio‐Grima, Andreea Hancu‐Budui
wiley   +1 more source

A Quest for Innovation Drivers with Autometrics: Do These Differ Before and After the COVID-19 Pandemic for European Economies?

Economies
The literature regarding innovation drivers is usually based on variables taken from some theoretical approach and validated within a methodology. Some authors have included COVID-19 as a driver for innovations.
Jorge Marques, Carlos Santos, Maria Alberta Oliveira   +2 more
doaj   +1 more source

Quantitative valuation of platform technology based intangibles companies [PDF]

In the course of raising external equity, e.g. from venture capitalists, a quantitative valuation is usually required for entrepreneurial ventures. This paper examines the challenges of quantitatively valuing platform technology based entrepreneurial ...
Achleitner, Ann-Kristin, Nathusius, Eva, Schraml, Stephanie   +2 more
core