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Investor Perception of ESG in Earnings Calls
Business Strategy and the Environment, EarlyView.ABSTRACT This study examines how the communicator's role and the framing of ESG statements affect investor capital allocation in the context of earnings calls. Based on a virtual asset market experiment, the analysis identifies that the assurance and reinforcement of ESG messages have a positive effect of up to 8% on capital allocation, with especially
Felix Bachner
wiley +1 more source
Business Strategy and the Environment, EarlyView.ABSTRACT This study addresses a significant research gap in the literature by systematically reviewing and synthesizing the interplay between social dynamics, environmental changes, and organizational innovation. Although prior research has explored these dimensions in isolation, the integrative framework remains lacking.
Gagan Deep Sharma +4 more
wiley +1 more source
The development of intellectual capital framework for successful adaptive re-use
Alauddin, Kartina
openalex +1 more source
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2010
With the rise of the “new economy”, knowledge became a most valuable resource. Accepting knowledge as a resource suggests that knowledge can be acquired, transferred, combined and used, and it may be a potential source of sustainable competitive advantage.
Maria do Rosário Cabrita +2 more
+5 more sources
With the rise of the “new economy”, knowledge became a most valuable resource. Accepting knowledge as a resource suggests that knowledge can be acquired, transferred, combined and used, and it may be a potential source of sustainable competitive advantage.
Maria do Rosário Cabrita +2 more
+5 more sources
Journal of Intellectual Capital, 2002
States that if organisations are to more effectively identify, measure and manage their intellectual capital, the responsibilities for initiating and executing these tasks will fall upon the managers of organisations. Addresses the question “To what extent does organisational type and managerial role define managers’ perception of intellectual capital?”
Mouritsen, Jan Birkelund +2 more
+5 more sources
States that if organisations are to more effectively identify, measure and manage their intellectual capital, the responsibilities for initiating and executing these tasks will fall upon the managers of organisations. Addresses the question “To what extent does organisational type and managerial role define managers’ perception of intellectual capital?”
Mouritsen, Jan Birkelund +2 more
+5 more sources
2023
Many businesses select business sustainability to satisfy the needs of the environment, society, and economy in order to be optimal in the long run. To do this, businesses must fully and efficiently utilize their resources. Intellectual capital, which increases market value and establishes long-lasting competitive advantages, is one of their most ...
Deepak Kumar Nama, Ranjana Kanungo
openaire +2 more sources
Many businesses select business sustainability to satisfy the needs of the environment, society, and economy in order to be optimal in the long run. To do this, businesses must fully and efficiently utilize their resources. Intellectual capital, which increases market value and establishes long-lasting competitive advantages, is one of their most ...
Deepak Kumar Nama, Ranjana Kanungo
openaire +2 more sources
Revision & Regnskabsvæsen, 2017
Økonomistyring er ledelse udført på grundlag af økonomistyringssystemers billeder af forretningsenhedens omkostninger og udgifter set i relation til de budgetterede beløb. Billederne er et udtryk forøkonomisk tænkning omsat til operationelle systemværktøjer. Mange fagprofessionelle indenfor ledelse, regnskab og finans sukker derfor, når talen falder på
Hannu Ritvanen, Karl-Erik Sveiby
openaire +3 more sources
Økonomistyring er ledelse udført på grundlag af økonomistyringssystemers billeder af forretningsenhedens omkostninger og udgifter set i relation til de budgetterede beløb. Billederne er et udtryk forøkonomisk tænkning omsat til operationelle systemværktøjer. Mange fagprofessionelle indenfor ledelse, regnskab og finans sukker derfor, når talen falder på
Hannu Ritvanen, Karl-Erik Sveiby
openaire +3 more sources