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Topic Review
Multidimensional View of Intellectual Capital
Examining the past state of the art in the intellectual capital sector for achieving high levels of innovation performance provided a multidimensional picture of intellectual capital, innovation performance, and dynamic capabilities. 
  • 405
  • 13 Mar 2023
Topic Review
Natural Rate of Interest
The natural rate of interest, sometimes called the neutral rate of interest, is the interest rate that supports the economy at full employment/maximum output while keeping inflation constant. It cannot be observed directly. Rather, policy makers and economic researchers aim to estimate the natural rate of interest as a guide to monetary policy, usually using various economic models to help them do so.
  • 349
  • 20 Oct 2022
Topic Review
New role for insurers
The recent pandemic and the recommendations of the WHO regarding the systematic nature that will characterize the spread of the future pandemic in the world require a deep rethinking of economic-social logics. ESG (Environmental Social Governance) strategies will play a key role in all sectors to ensure sustainable development together with the reduction of social inequalities. In this context, the insurance sector cannot fail to be a proactive and resilient player.
  • 899
  • 07 Dec 2020
Topic Review
Nexus between Sustainability Reporting and Firm Performance
The relationship between Sustainability Reporting and corporate financial performance is overlapping and multifaceted and it has been an interesting issue for both academics and professionals since the beginning of the millennium. 
  • 328
  • 01 Feb 2024
Topic Review
Non-Financial Information Disclosure under European Directive 95/2014/EU
The European Union Directive 2014/95/EU (henceforward, the Directive) brought a new framework for the corporate reporting of companies located in EU Member States, imposing on them non-financial information (NFI) disclosure requirements, from the year 2017. Companies that had high-quality voluntary reporting practices, such as the presentation of a sustainability report, the use of GRI Standards and the certification of non-financial information (NFI), maintained these practices after the Directive. After two years of implementation, there were still companies that did not mention the framework used or did not disclose information on sensitive matters such as human rights or anti-corruption and bribery. The evidence found supports the existence of a ‘routine’ effect that has influenced the reporting practices adopted. The results obtained have implications for policymakers helping them to identify aspects of the Directive’s requirements that need to be improved. 
  • 637
  • 27 May 2022
Topic Review
Non-Financial Reporting under a Mandatory Regime
Non-financial information (NFI) helps companies, investors, and other stakeholders in the decision-making process, so that the value of NFI increases over time.
  • 378
  • 27 Nov 2023
Topic Review
Nonfinancial Information Disclosure in Saudi Capital Market
One of the foremost objectives of corporate reporting is for the users to understand the underlying economic values of corporations. Corporate reporting plays a vital role in the efficiency and operation of capital markets, and it is a reliable “window into companies’ thoughts and priorities” to evaluate the companies’ past, to forecast their future, to decide upon their potential, performance and speculate their continuation. Corporations provide external users with information that is necessary to attract them for investing their wealth and financing their operations. Corporate reporting is not limited to the financial information. Users of corporate reports need to be well informed about an entity to make economically rational decisions. The accounting profession through corporate reporting enhances investor’s confidence and reports relevant and reliable information comprehensively and adequately.
  • 511
  • 27 Jun 2022
Topic Review
Offshore Software R&D
Offshore Software R&D is the provision of software development services by a supplier (whether external or internal) located in a different country from the one where the software will be used. The main reason behind companies using offshore software development services is the higher development cost of the local service providers. The global software R&D services market, as contrasted to ITO and BPO, is rather young and currently is at a relatively early stage of development.
  • 527
  • 28 Nov 2022
Topic Review
Open Innovation: SDG-4 Quality Education
The introduction of sustainable development goals has made sustainability a top priority for most nations. This has raised the investment into the educational system for potential growth and for creating an innovation culture in any country; the role of institutional investors in the development of financing clean energy infrastructure, entrepreneurial development, poverty reduction, and driving corporate social responsibility and firm development has been found significant.
  • 523
  • 14 Mar 2022
Topic Review
Opportunities and Challenges in Quantum Computing for Business
Quantum computing is emerging as a groundbreaking force, promising to redefine the boundaries of technology and business. 
  • 936
  • 14 Nov 2023
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