The need for non-financial reporting was strengthened by the challenges of a globalized environment based on the knowledge of business activities and on the promotion of the use of information. Accounting professionals have come to challenge the traditional business financial reporting model,...

Purpose: We discuss traditional assumptions about value creation and confront these with current views on sustainable value creation (SVC). Against this backdrop, the articles contained in the special issue "Sustainable Value Creation Through Business Models" are introduced, and their...

This paper explores activities undertaken by Science Parks to attract talent for their tenants. Despite the importance of accessing talent, there are very few studies focusing on this research area. The data in this investigation comes from seven cases studies on talent attraction activities...

Moral hazard in an organization occurs when people make decisions and take a high risk for their own benefit, given that they would not have to bear all the negative ensuing consequences should they occur. This risk transferred to third parties is generally due to the catalysts that foster this...

We study whether CEO political ideology affected how S&P 500 firms reacted to the Covid-19 pandemic, an exogenous shock to demand and supply. We hypothesize that conservative CEOs are more likely to adopt shareholder-friendly than employee-friendly reactions to the pandemic. Hence, they should...

Corporate social responsibility (CSR) is a relevant topic for researchers and practitioners, widely explored with reference to companies. However, there are still few studies that address how higher education institutions integrate CSR practices into their strategy. This represents an important...

Territory brands are vehicles for transmitting the attributes that identify a geographical setting, they facilitate market positioning and can contribute to generating an opinion that determines the promotion strategies of a place. The investment decisions of both private companies and...

Um den Auswirkungen von Klimawandel und Biodiversitätsverlusten entgegenzusteuern, sind nachhaltige Transformationen der gesellschaftlichen Systeme und Prozesse sowie der räumlichen Planung erforderlich. Ökosystemleistungen werden als ein Konzept diskutiert, mit dem sich der Umgang mit...

Um den Auswirkungen von Klimawandel und Biodiversitätsverlusten entgegenzusteuern, sind nachhaltige Transformationen der gesellschaftlichen Systeme und Prozesse sowie der räumlichen Planung erforderlich. Ökosystemleistungen werden als ein Konzept diskutiert, mit dem sich der Umgang mit...

An enabling environment for the social and solidarity economy (SSE) largely depends on policy co-construction with stakeholders, and their commitment to implement policy across all levels of government, especially at the local level. The city of Durban is emerging as an exemplar for creating an...

Purpose: Transportation networks play an important role in providing reliable and resilient transport solution for their customers. To stay competitive, members of freight forwarding networks use their joint knowledge to innovate. This paper provides information about the influence of commitment...

Instrumental stakeholder theory seeks to explain how managing stakeholders effectively can yield competitive advantage for incumbent firms. We extend instrumental stakeholder theory to explain and predict future competition operationalized as new entrepreneurial entries. Our study is among the...

The current study proposes an integrated theoretical frame work, to explain the moderating role of institutional investors, their investment horizon and corporate governance mechanism in the sustainability of corporate social responsibility (CSR) and firm’s performance nexus. The proposed...