Results 81 to 90 of about 15,964 (311)

Growth Strategy of Circular Startups

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT Circular startups (CSUs) play a crucial role in the circular transition by developing circular business models (CBMs) that minimise resource use and narrow material and energy loops. However, empirical research on how CBMs shape growth strategies and how ecosystems enable or constrain scaling remains limited.
Gustavo Dalmarco   +3 more
wiley   +1 more source

Los bienes intangibles como aporte al capital social para la constitución de las compañías dentro de la legislación ecuatoriana

open access: yes, 2015
1. Fundamentos teóricos. --2. Metodología. --3. Resultados. --4. Análisis y validación de resultados. --5. Conclusiones y recomendaciones.--El trabajo de investigación que se presenta a continuación tiene como propósito desarrollar la normativa que ...
Paredes Rosero, José Alejandro
core  

Does Managerial Ability Improve Environmental Performance and Overall ESG Ratings? The Impact of the European Sustainability Reporting Mandate

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study examines the role of managerial ability in driving environmental performance and overall environmental, social, and governance (ESG) ratings in the context of the European Union sustainability reporting regulations. Using a sample of 7242 firm‐year observations over the period 2015–2023, our results indicate a structural change in ...
Mihaela Ionașcu   +2 more
wiley   +1 more source

Intangibles: from definition to evaluation, recognition and disclosure

open access: yes, 2005
The analysis of intangibles represents one of the most interesting issue at the moment, in particular, if considered at the light of two important aspects. Firstly, as it is shown by empirical analysis too, the firm’s book value is often quite different
Aprile, Roberto
core  

Green Talk, Costly Walk: The Financial Cost of Greenwashing

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This study investigates the financial consequences of greenwashing, operationalized as the misalignment between ESG disclosure and actual ESG performance. While prior research has explored the reputational and ethical dimensions of greenwashing, its impact on firms' cost of debt remains underexamined.
S. Taddeo, A. Regoli, O. Weber, R. Carè
wiley   +1 more source

La valutazione degli intangibles: Considerazioni introduttive

open access: yes, 2018
Il capitolo propone delle riflessioni critiche sulle problematiche teoriche e applicative dei principali metodi di stima degli intangibles ...
Marasca Stefano, Giuliani Marco
core  

Organizational Resilience to Exogenous Shocks: The Role of Environmental Performance

open access: yesBusiness Strategy and the Environment, EarlyView.
ABSTRACT This research examines the influence of environmental performance on organizational resilience during an exogenous shock. Drawing on the natural resource–based view, a sample of 3920 firms from 11 sectors and 19 countries is analyzed. This study employs OLS regressions and Cox proportional hazard models to test the effect of environmental ...
Tim Schroll
wiley   +1 more source

Intangibles as feedstocks to capability differentials: a DMO perspective

open access: yes, 2014
From the perspective of destination management policy and strategy, the present research aims to: 1) identify the role of intangibles – in the perception of destination management – in supporting the achievement of a DMO’s institutional goals; 2 ...
GRAVILI, Silvia   +2 more
core  

Measuring Intangibles [PDF]

open access: yes, 2007
The measurement of intangibles is nothing new. Humans have been measuring intangibles for a long time. Whenever a teacher assigns a grade, they are measuring an intangible (the student's knowledge).
Kenan Patrick Jarboe
core  

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