Results 61 to 70 of about 2,284 (264)

La gestión de intangibles en la Dirección de Comunicación Corporativa. Estudio sobre el DirCom en las organizaciones de Reino Unido

open access: yesDoxa Comunicación, 2013
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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Do Intangibles Resources Matter? A Boundary Condition of Capital Structure on Innovation Capability

open access: yesBAR: Brazilian Administration Review
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

open access: yesBusiness 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   +2 more
wiley   +1 more source

Tax avoidance by BigTech firms in digital economy: a critical review and future directions

open access: yesCogent Business & Management
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

Creativity and Intangibles in the Public Sector: Sources and Socio-Economic Importance in Slovakia and Slovenia

open access: yesCentral European Public Administration Review, 2013
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

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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Approaches to improving accounting for intangible assets to needs of value-based management

open access: yesVìsnik Žitomirsʹkogo Deržavnogo Tehnologìčnogo Unìversitetu: Ekonomìčnì Nauki, 2017
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

open access: yesBusiness 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   +3 more
wiley   +1 more source

Navigating the Double Edge of Product‐Service Systems: User Behavior, Adoption, and Rebound Effects

open access: yesBusiness Strategy and the Environment, EarlyView.
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

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