Results 71 to 80 of about 2,312 (263)
Business Strategy and the Environment, EarlyView.ABSTRACT Many firms set ambitious sustainability goals but these are frequently “displaced” by proxy goals that are easier to track and measure. However, the specific types of goal conflicts that follow from this displacement are poorly understood. We conducted a case study of circular innovation initiatives at a global MedTech company and identified ...
Wiebke Reim +2 more
wiley +1 more source
EL PROYECTO BEPS DE LA OCDE/G20: RESULTADOS DE 2014 [PDF]
Crónica Tributaria, 2015 La extremadamente agresiva planificación fiscal llevada a cabo por determinadas multinacionales a nivel internacional ha obligado a los países a buscar soluciones coordinadas para hacer frente a este problema común.
Mar Barreno +4 more
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Escrito en el lugar. Los valores intangibles del paisaje
Zarch, 2013 Más allá de los límites de un espacio físico, los lugares, como medio donde se registra el modo en el que el hombre se relaciona con el mundo, contienen múltiples realidades espacio-temporales.
Miriam García
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Business Strategy and the Environment, EarlyView.ABSTRACT The relationship between eco‐innovation (EI) and firm performance (FP) is central to environmental management research, yet empirical evidence remains fragmented and highly context dependent. This article presents a global systematic literature review (SLR) of 541 empirical studies (2006–April 2025) to (i) diagnose the systematic sources of ...
Ali Mammadov
wiley +1 more source
The accounting treatment of intangibles: an exploratory study in Information Technology
Contabilidad y Negocios: Revista del Departamento Académico de Ciencias Administrativas, 2013 In the new economy, intangible assets have become the main creators of value to many firms. However, the valuation of these assets in the accounting framework raises several issues with respect to identification, measurement and control.
Norma Pontet Ubal +2 more
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Business Strategy and the Environment, EarlyView.ABSTRACT This paper examines how the European Union Emissions Trading System allowance prices reshape the link between corporate environmental performance (CEP) and firms' growth expectations, measured by Tobin's Q. Using a panel of 1370 listed firms across 15 European countries from 2005 to 2024 and high‐dimensional fixed‐effects models, we first ...
Adrián Ferreras
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT The agri‐food sector is vital to economic development, but it exerts significant environmental and social pressures. This study draws on the natural resource‐based view. It investigates the strategic sustainability‐performance nexus in the global food and beverage industry using a longitudinal dataset (2013–2023) of 633 firms across the EU ...
Alessandro Bernardo +5 more
wiley +1 more source
Documents 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
Business Strategy and the Environment, EarlyView.ABSTRACT This study analyses the association between carbon emissions and financial performance in Latin American firms. The scientific literature on this topic is limited, with little evidence available in this geographical region. This study aims to address this research gap by testing hypotheses focused on analysing how Scope 1, 2 and 3 carbon ...
Ana Isabel Mendieta‐Callirgos +3 more
wiley +1 more source
Hiperglobalización y geoeconomía ¿el futuro que emerge?
Araucaria, 2020 Una estrategia de seguridad y defensa comienza con un buen diagnóstico que permita identificar el principal desafío. El momento que nos toca vivir no facilita las cosas.
Andrés González Martín
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