Results 61 to 70 of about 2,284 (264)
En las últimas décadas, se ha consolidado la figura del Director de Comunicación (Dircom) en las organizaciones europeas, sobre todo en el Reino Unido.
Cristina González Oñate +1 more
doaj +1 more source
Takeover Vulnerability and the Discipline of ESG Overinvestment
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 +2 more
wiley +1 more source
Do Intangibles Resources Matter? A Boundary Condition of Capital Structure on Innovation Capability
Objective: the objective of this study was to analyze the effect of capital structure on the relationship between intangible resources and innovation capability.
Evelini Lauri Morri Garcia +2 more
doaj +1 more source
Corporate Decarbonization via Technology and Management
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 +2 more
wiley +1 more source
Tax avoidance by BigTech firms in digital economy: a critical review and future directions
This review develops a conceptual synthesis of how BigTech firms reshape corporate tax avoidance through intangible assets, platform-based scaling, and digital presence without physical nexus.
S. Elavarasi, P. V. Thayyib
doaj +1 more source
Development of creative and cultural sector, which is based on internal resources of the territory, can ensure competitive advantage; and several factors of competitive advantage based on resources can be defined.
Kamila Borseková +2 more
doaj +1 more source
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 +3 more
wiley +1 more source
Approaches to improving accounting for intangible assets to needs of value-based management
The research examines the problem of discrepancy of the current enterprise’s accounting system to the needs of entities’ value-oriented management in terms of information about intangible assets. It was established that the level of quality of accounting
Gorokhovets Ju.А.
doaj +1 more source
Strategic Impact of EU Taxonomy on Pharmaceutical Firms' Performance
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 +3 more
wiley +1 more source
Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects
ABSTRACT Product‐service systems (PSS) have been considered a promising approach to operationalizing the circular economy. Although many studies have outlined the potential sustainability gains of PSS solutions, it is still unclear what factors drive PSS adoption and how behavioral changes result in rebound effects, undermining their potential ...
Marina Fernandes Aguiar +3 more
wiley +1 more source

