Journal of Intellectual Capital,
Год журнала:
2024,
Номер
25(7), С. 23 - 53
Опубликована: Май 31, 2024
Purpose
Although
intellectual
capital
(IC)
and
human
dynamic
capabilities
(HDCs)
play
a
significant
role
in
decarbonization
processes,
their
measurement
reporting
is
under-researched.
Hence,
this
study
aims
to
identify
the
link
between
HDCs,
carbon
accounting
integrated
(IR)
transition
investigating
IC
HDCs
processes
achieve
net-zero
business
models
(n-ZBMs).
Design/methodology/approach
A
systematic
literature
review
with
concise
bibliometric
analysis
conducted
on
229
articles,
published
from
1990
2023
Scopus
database
Google
Scholar.
Reviewing
data
publications,
journals,
authors
citations
analysing
article
content,
identifies
main
search
trends,
providing
new
conceptual
model
future
research
propositions.
Findings
The
results
reveal
that
has
rarely
focussed
terms
of
HDCs.
Additionally,
firms
face
pressure
institutions
stakeholders
regarding
legitimacy
transparency,
necessitating
response
considering
IR
requiring
n-ZBMs
be
developed
through
meet
social
environmental
requirements.
Originality/value
Not
only
does
address
emissions
practices,
which
never
been
addressed
date,
but
also
provides
novel
recommendations
propositions
can
sustainably
being
emission
firms,
thereby
gaining
competitive
advantage
contributing
nation’s
sustainability
goals.
Journal of Knowledge Management,
Год журнала:
2024,
Номер
28(8), С. 2324 - 2356
Опубликована: Апрель 23, 2024
Purpose
While
previous
research
has
demonstrated
the
positive
effects
of
digital
business
strategies
on
operational
efficiency,
financial
performance
and
value
creation,
little
is
known
about
how
such
influence
innovation
performance.
To
address
gap,
this
paper
aims
to
investigate
impact
a
firm’s
strategy
its
Design/methodology/approach
Drawing
dynamic
capability
view,
study
examines
mechanism
through
which
affects
Data
were
collected
from
215
firms
in
China
analyzed
using
multiple
regression
structural
equation
modeling.
Findings
The
empirical
analysis
reveals
that
impacts
both
product
process
These
are
partially
mediated
by
knowledge-based
capability.
Additionally,
interacts
positively
with
entrepreneurial
orientation
facilitating
Moreover,
market
turbulence
enhances
strength
interaction
effect.
Therefore,
entrepreneurial-oriented
operating
turbulent
markets
can
benefit
more
enhance
their
capabilities
consequently
improve
Originality/value
This
contributes
understanding
shape
capability,
turn
Journal of Enterprise Information Management,
Год журнала:
2025,
Номер
unknown
Опубликована: Янв. 23, 2025
Purpose
This
study
aims
to
explore
the
impact
of
digital
supply
chain
capability
(DSCC)
on
financing
performance
(SCFP)
Chinese
small
and
medium-sized
enterprises
(SMEs).
The
mediating
role
information
sharing
(IS)
moderating
environmental
uncertainty
(EU)
were
also
investigated.
Design/methodology/approach
Based
processing
theory
(IPT),
this
paper
constructs
a
theoretical
model
investigate
DSCC
SCFP
in
276
SMEs
using
ordinary
least
regression
test
hypotheses.
Findings
results
show
that
both
sensing
(DSC)
responding
(DRC)
have
positive
effects
SCFP.
IS
plays
relationship
between
DSC
SCFP,
while
EU
strengthens
DRC
IS.
Originality/value
First,
takes
perspective
which
extends
related
studies
taking
technology
perspective.
Second,
inner
mechanism
is
revealed
by
introducing
as
mediator.
Third,
boundary
conditions
for
DSCC–IS
link
are
clarified
considering
source
requirements.
British Journal of Management,
Год журнала:
2025,
Номер
unknown
Опубликована: Фев. 18, 2025
Abstract
Although
digital
technologies
can
be
powerful
tools
to
fulfil
environmental
responsibilities,
scant
research
has
examined
whether
and
how
firms
adopting
these
evade
responsibilities.
This
study
uses
data
on
Chinese
listed
from
2012
2022
explore
corporate
digitalization
(CD)
leads
greenwashing
(CGW).
Our
findings
indicate
that
CD
exacerbates
CGW,
as
it
information
asymmetry
between
companies
stakeholders
through
impression
management,
manipulation
increasing
the
complexity
of
operations,
all
which
lead
CGW.
Furthermore,
building
fraud
triangle,
we
find
financial
distress,
misalignment
earnings
exacerbate
main
effect.
contributes
literature
dark
side
transformation
in
firm
performance.
