Results 61 to 70 of about 15,964 (311)
Transforming Procurement: The Dynamic Capabilities and Microfoundations to Buy Circular
Business Strategy and the Environment, EarlyView.ABSTRACT Circular Procurement (CP) integrates Circular Economy (CE) principles into purchasing decisions to close material loops and retain value across product life cycles. Yet, its adoption remains limited due to persistent barriers within procurement processes.
Francesco Cafforio, Ilaria Giannoccaro
wiley +1 more source
Contabilización de amortizaciones de intangibles
, 1984 Unidad 2 del módulo instruccional “amortización de activos intangibles” que explica la forma técnica de realizar la contabilización de la amortización, registrar la amortización de intangibles utilizando la cuenta “Amortización acumulada” y registrar la ...
Lesmes L., Oswaldo
core
Ethnologies, 2016 The emphasis on non-material knowledge and forms of communication in intangible cultural heritage can be related both to the expansion of curatorial interest in “experiential” displays and to the valorisation of what has, more broadly, been termed the “experience economy” in contemporary society.
openaire +3 more sources
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 +2 more
wiley +1 more source
What is the U.S. gross investment in intangibles? (At least) one trillion dollars a year! [PDF]
This paper argues that the rate of intangible investment – investment in the development and marketing of new products – accelerated in the wake of the electronics revolution in the 1970s.
Leonard Nakamura
core
Business Strategy and the Environment, EarlyView.ABSTRACT As firms increasingly incorporate environmental, social, and governance (ESG) concerns into their strategic agendas, stakeholder legitimacy—an audience‐conferred judgment of organizational appropriateness—has become pivotal. We theorize legitimacy as expanding a hybrid response portfolio in which firms may pursue substantive change (business ...
Min‐Jae Lee +3 more
wiley +1 more source
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 +2 more
wiley +1 more source
Los Intangibles en el Diseño de Sistemas de Ayuda a la Decisión. [PDF]
, 2016 El interés por los intangibles empezó a partir de la crisis reputacional de finales de siglo XX, que tuvo un impacto tremendo en Estados Unidos. Los casos de Enron, Tyco, Ahold, y Arthur Andersen pusieron de manifiesto la vulnerabilidad a los riesgos ...
Alloza, Ángel
core
EconomiesThe 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 +2 more
doaj +1 more source
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 +2 more
wiley +1 more source