Purpose Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a significant role in decarbonization processes, their measurement and reporting is under-researched. Hence, this study aims to identify the link between HDCs, carbon accounting and integrated reporting (IR) in...

Purpose Strategic human capital analytics (SHCA) has proven to be promising for improved organizational performance; however, research remains unclear about its influence on new venture performance. Building on the dynamic capabilities view (DCV), this study investigates the relationship between...

Purpose Focused feedback, such as mentoring and coaching, is a crucial ingredient for generating the intellectual capital needed for successful venture creation and has become a structural resource offered to entrepreneurs in business incubator/accelerator programs. Yet so far, literature has...

Purpose This paper aims to investigate materiality judgement providing insights, critiques and future research paths in light of the open debate on the role of materiality in corporate financial disclosure, highlighting potential connections and implications with sustainability and intellectual...

Purpose The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social...

Purpose This research explores support vector machine (SVM) with Gaussian radial basis function kernel (RBF) as the model and Analysis of Variance (ANOVA) for forecasting the invalidation re-examination decisions of China invention patents, it is beneficial to support patent monetization for...