Results 51 to 60 of about 15,964 (311)

Epistemological reassessment on the concept of resilience. Societal intangibles in the identity dilemma

open access: yesBulletin of "Carol I" National Defense University
Resilience is a concept borrowed from different fields of research like psychology, ecology and engineering and established in security studies. But the stability and relevance of the concept is not yet established as we have till the end of 2024 ...
Iulian CHIFU
doaj   +1 more source

National Environmental Policies and Corporate Green Innovation: The Mirroring Versus Substitution Hypotheses

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Drawing on comparative institutional theory, we study the nature and magnitude of the effects of national environmental policies on corporate green innovation in developed versus emerging markets. Using a sample of 1831 listed firms in 34 countries from 2002 to 2020, we find that national environmental policies increase corporate green ...
Ivan Miroshnychenko   +2 more
wiley   +1 more source

Contribución al reconocimiento desde la ciencia contable de intangibles en entidades del sector de la salud

open access: yesRevista Cubana de Finanzas y Precios, 2019
Los términos recursos intangibles, activos intangibles, capital intelectual, intangibles y actividades intangibles suenan como palabras intercambiables, sin embargo, presentan características peculiares en la esencia de sus conceptos. La diseminación del
Annayka Abad Alfonso   +1 more
doaj  

The impact of intangibles on the value relevance of accounting information: Evidence from French companies

open access: yesIntangible Capital, 2016
Purpose: The paper aims to explore whether intangible items that recognised in financial statements are value-relevant to investors in the French context, and whether these items affect the value relevance of accounting information.
Bilal Kimouche, Abdenaser Rouabhi
doaj   +1 more source

Platform Business Model Innovation for Sustainability: A Framework for Industry 5.0 Integration

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT A comprehensive framework is developed for adopting Platform Business Model Innovation (PBMI) to enhance sustainable performance in the Industry 5.0 (I5.0) era. While PBMI plays a growing role in corporate transformation, tensions persist between profit‐driven objectives and broader sustainability imperatives.
Mohamed Ashmel Mohamed Hashim   +3 more
wiley   +1 more source

Gerenciando intangibles en empresas de software aplicando el proceso de análisis por jerarquías y el cuadro de mando integral

open access: yesRevista Facultad de Ciencias Económicas, 2011
El objetivo de este artículo es presentar una metodología que a partir de la integración de dos herramientas como son el Analytic Hierarchy Process (AHP) y el Balanced Scorecard (BSC), permita gerenciar los intangibles en empresas basadas en el ...
Patricia González González   +1 more
doaj   +1 more source

Strategic Innovation for Sustainability: A Conceptual Model Linking Digitalization, Social Dynamics, and Climate Change Mitigation

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma   +4 more
wiley   +1 more source

CAPITALIZAR MARCAS SOCIALMENTE RESPONSABLES DESDE UNA PERSPECTIVA LATINOAMERICANA

open access: yesRevista 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  

Does Sustainability Auditing Lead to Enhanced Corporate Governance, Environmental Performance, and Financial Outcomes? Empirical Evidence From High‐Impact Industries

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study employs hierarchical regression modelling on a survey of 550 firms from Nigeria and Ghana to examine the impact of sustainability auditing on corporate governance, environmental performance, and financial outcomes of high‐impact industries.
Mandella Osei‐Assibey Bonsu   +3 more
wiley   +1 more source

La emergencia de las «empresas de base humana» en España: ¿nuevo paradigma o consecuencia inevitable?

open access: yesDocuments d'Anàlisi Geogràfica, 2013
El artículo presenta una serie de estudios de caso etnográfico de empresas españolas de «base humana», denominadas de este modo por potenciar el factor humano como ventaja competitiva.
Hugo Valenzuela García   +1 more
doaj   +1 more source

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