Results 141 to 150 of about 15,964 (311)
Business Strategy and the Environment, EarlyView.ABSTRACT Global net‐zero ambitions require transformative strategies to decarbonise carbon‐intensive global value chains (GVCs). This study examines how multinational enterprises (MNEs) in sunset industries integrate carbon capture technologies (CCT) with operational and supply chain dynamics (OSCD) to advance decarbonisation.
Muhammad Mustafa Kamal +6 more
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Although ESG controversies are on the rise, research investigating them yields contradictory findings. The paper provides resolutions to the debate through investigating (a) how ESG controversies influence firms' short‐term and long‐term financial performance; (b) how firms navigate ESG controversies' effect; and (c) how ESG controversies ...
Amalesh Sharma +3 more
wiley +1 more source
Contabilidad y Auditoría, 2012 La contabilidad tiene varios segmentos, entre otros, la contabilidad financiera o patrimonial y también la contabilidad de gestión. Ambos segmentos tienen sus especificidades y aplicaciones.
Mario Biondi
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Quipukamayoc, 2014 Existe una tendencia progresiva y cada vez más generalizada, que consiste en la desmaterialización de las comunicaciones, de los activos financieros, del comercio, y en general, de las relaciones humanas. Un caso particular, que es el que concierne a la presente investigación, es el de los “Activos Intangibles” que cobran cada vez mayor dimensión e ...
openaire +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT Research on ESG controversies has expanded rapidly, but findings remain fragmented and lack a unifying perspective. This study conducts a PRISMA‐guided, framework‐based systematic review of 68 empirical articles published between 2018 and 2025 (May) to synthesize the main determinants and consequences of ESG controversies.
Cristina Alexandrina Ştefănescu +1 more
wiley +1 more source
Desarrollo Endógeno como Sistema Complejo: Modelación Teórica, Empírica y Computacional de los Capitales Intangibles [PDF]
"El trabajo aquí descrito pretende provocar nuevos acercamientos al estudio del desarrollo endógeno como un sistema complejo desde un enfoque teórico sobre los capitales intangibles.
Anthony Pérez Balcázar
core
Management control of intangibles [PDF]
Portuguese Journal of Management Studies, 2008 This paper analyzes the importance of management control on the intangible elements considering its contribution for value creation. Some intangible evaluation models and methodologies are discussed, taking into consideration their utility. A new methodological framework that considers the objectives of management control as well as its applicability ...
openaire +1 more source
Tensions of Sustainability Logics: Performance of a Company Utilizing a Sustainable Business Model
Business Strategy and the Environment, EarlyView.ABSTRACT In recent years, companies have used sustainable business models to gain a competitive advantage. However, there are tensions due to the inconsistency between social, environmental, and economic logic in sustainable business models, making it difficult for companies to change. To understand the existing tensions and interactions between logics,
Ann‐Kristin Thienemann
wiley +1 more source
, 2000 Cahier de Recherche du Groupe HEC Paris, n° 712This book is an attempt to construct a classification (or division) of intangibles, consisting of a diversity of approaches that deals with this concept.
Sanchez, Paloma +15 more
core +1 more source
EL CAPITAL HUMANO COMO FACTOR ESTRATÉGICO PARA LA COMPETITIVIDAD DEL SECTOR TURÍSTICO
Cuadernos de Turismo, 2007 Los importantes cambios acaecidos en los últimos años, han modificado el panorama del mercado turístico mundial y le han enfrentado a nuevos retos y oportunidades.
Adelaida Lillo Bañuls +2 more
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