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Transfer of social and environmental accounting and reporting knowledge : subsidiary absorptive capacity and organisational mechanisms

Gutierrez-Huerter O, Gabriela; Gold, Stefan; Moon, Jeremy; … - In: Perspectives on headquarters-subsidiary relationships …, (pp. 299-328). 2016

Persistent link: https://www.econbiz.de/10011538833

Micro-processes of translation in the transfer of practices from MNE headquarters to foreign subsidiaries : the role of subsidiary translators

Gutierrez-Huerter O, Gabriela; Moon, Jeremy; Gold, Stefan; … - In: Journal of international business studies : JIBS ; an … 51 (2020) 3, pp. 389-413

Persistent link: https://www.econbiz.de/10012244073

Transfer of Social and Environmental Accounting and Reporting Knowledge: Subsidiary Absorptive Capacity and Organisational Mechanisms

Gutierrez-Huerter O, Gabriela; Gold, Stefan; Moon, Jeremy; … - In: Perspectives on headquarters-subsidiary relationships …, (pp. 299-328). 2016

This chapter investigates the antecedents to the development of the three components of subsidiaries’ absorptive capacity (ACAP): recognition, assimilation and application of transferred knowledge in the context of the vertical flow of social and environmental accounting and reporting (SEAR)...

Persistent link: https://www.econbiz.de/10015365450