scholarly journals Toward a Value-Sensitive Absorptive Capacity Framework: Navigating Intervalue and Intravalue Conflicts to Answer the Societal Call for Health

2019 ◽  
pp. 000765031987610 ◽  
Author(s):  
Jilde Garst ◽  
Vincent Blok ◽  
Oana Branzei ◽  
Léon Jansen ◽  
Onno S. W. F. Omta
Keyword(s):  
Absorptive Capacity ◽  
Product Innovation ◽  
Food Industry ◽  
Economic Value ◽  
Social Value ◽  
Comparative Case Study ◽  
Moral Legitimacy ◽  
Societal Values ◽  
A Value

The majority of studies on absorptive capacity (AC) underscore the importance of absorbing technological knowledge from other firms to create economic value. However, to preserve moral legitimacy and create social value, firms must also discern and adapt to (shifts in) societal values. A comparative case study of eight firms in the food industry reveals how organizations prioritize and operationalize the societal value health in product innovation while navigating inter- and intravalue conflicts. The value-sensitive framework induced in this article extends AC by explaining how technically savvy, economic value–creating firms diverge in their receptivity, articulation, and reflexivity of societal values.

scholarly journals The Social Balance Sheet as Part of the Annual Report in Financial Institutions. A Case Study: Banco Bilbao Vizcaya Argentaria (BBVA)

2021 ◽  
Vol 13 (6) ◽  
pp. 3075
Author(s):  
Miguel Ángel Martín Valmayor ◽  
Beatriz Duarte Monedero ◽  
Luis A. Gil-Alana
Keyword(s):  
Annual Report ◽  
Economic Value ◽  
Balance Sheet ◽  
Value Added ◽  
Social Value ◽  
Economic Value Added ◽  
The Social ◽  
Social Balance ◽  
Corporate Social

In this paper, we examine the concept of the social balance sheet (SBS) and its evolution in corporate social reports that large companies have to issue today in their yearly statements. The SBS allows companies to evaluate their compliance with corporate social responsibility during a specific period and quantify its level of accomplishment. From a methodological perspective, this research analyzed the information that should be contained in the SBS report comparing economic value added (EVA) with other social value added statements (SVA), analyzing also in detail the case of Spain’s Banco Bilbao Vizcaya Argentaria (BBVA) bank as one of the pioneers in offering social reports. Along with this study, their metrics following EVA were recalculated and a more academic SVA statement was proposed for this specific case.

Fashion Retail Innovation

2015 ◽  
pp. 269-294 ◽  
Author(s):  
Torben Tambo
Keyword(s):  
Absorptive Capacity ◽  
Product Innovation ◽  
Dynamic Capabilities ◽  
Process Innovation ◽  
Maturity Models ◽  
Technology And Innovation ◽  
Management Of Technology ◽  
Expected Outcome ◽  
Fashion Retail

Fashion retail is recognised for its strong capabilities in product innovation, while also having the potential to improve the governance of technology-based process innovation. This chapter proposes a model perspective in management of technology and innovation, including special requirements of fashion retailing. In particular, this chapter discusses the context of fashion retailing understood as product and brand-based characteristics. A case study-based methodology is then used to guide an analysis of antecedents and (expected) outcome of fashion retail innovation. IT-based innovation dominates, but innovation is suggested to include a broader scope of technologies. Contrary to innovation maturity models, this chapter proposes to consider innovation as a continuous refinement between dynamic capabilities and absorptive capacity where technologies must be adapted to the special characteristics of the fashion retail industry.

scholarly journals Disclosure of Social-Economic Value in the Social Enterprise. Stimuli from an Italian Multiple Case Study

2020 ◽  
Vol 13 (6) ◽  
pp. 53
Author(s):  
Antonietta Cosentino
Keyword(s):  
Economic System ◽  
Economic Value ◽  
Multiple Case Study ◽  
Value Added ◽  
Well Being ◽  
Social Enterprises ◽  
Social Value ◽  
The Social ◽  
Multiple Case

The growing interest in the financial, social and environmental sustainability of all organizations as a whole, as well as the growing sentiment for their responsibility towards the community, lead organizations to face the challenge of evaluating and communicating their non-financial performance through the social accounting. The issue assumes a peculiar meaning within social enterprises (SEs) aimed at pursuing the general interest. In these organizations, the disclosure of the value created for both internal and social stakeholder raises to rank of survival condition because the development, reputation and credibility of the SEs are closely linked to the institution's ability to reach and communicate externally the social value created. This work aims to highlight the peculiar resources of the SEs and demonstrate that, in most cases, they allow SEs to achieve financial sustainability. Social and economic value will be assessed and the share of income that cannot be distributed, regardless of the relevant regulatory provisions, will be emphasized. To achieve these goals, a multiple case study is used to measure the value added distributed to internal and external stakeholders by adapting Mook model to SEs. The results show that volunteering and donations contribute not only to the social value generated by SEs but to their economic sustainability as well, being considered as the engine of development of the economic system as a whole. This paper contributes to the literature by focusing on the contribution of liberalities and volunteering to consolidate the financial structure of the SE and to development of the economic system as a whole.

scholarly journals Fashion Retail Innovation

2017 ◽  
pp. 233-260 ◽  
Author(s):  
Torben Tambo
Keyword(s):  
Absorptive Capacity ◽  
Product Innovation ◽  
Dynamic Capabilities ◽  
Process Innovation ◽  
Maturity Models ◽  
Technology And Innovation ◽  
Management Of Technology ◽  
Expected Outcome ◽  
Fashion Retail

Fashion retail is recognised for its strong capabilities in product innovation, while also having the potential to improve the governance of technology-based process innovation. This chapter proposes a model perspective in management of technology and innovation, including special requirements of fashion retailing. In particular, this chapter discusses the context of fashion retailing understood as product and brand-based characteristics. A case study-based methodology is then used to guide an analysis of antecedents and (expected) outcome of fashion retail innovation. IT-based innovation dominates, but innovation is suggested to include a broader scope of technologies. Contrary to innovation maturity models, this chapter proposes to consider innovation as a continuous refinement between dynamic capabilities and absorptive capacity where technologies must be adapted to the special characteristics of the fashion retail industry.

Exploring Ethics in Innovation

2015 ◽  
pp. 56-90
Author(s):  
Leticia Antunes Nogueira ◽  
Tadeu Fernando Nogueira
Keyword(s):  
Product Innovation ◽  
Food Industry ◽  
High Fructose Corn Syrup ◽  
Ethical Dimension ◽  
Corn Syrup ◽  
High Fructose ◽  
Main Message ◽  
Innovation Processes ◽  
Current Business

This chapter challenges the view of innovation as synonymous to improvement, which underlies much of the current business paradigm. It debates the presence of the ethical element in innovation processes by presenting the case study of high-fructose corn syrup, a product innovation widely used in the food industry. An argumentative analysis is conducted upon the case, taking into account the perspective of the different stakeholders. The main message of this chapter is that innovations have an inherent ethical dimension and that, for them to serve important societal purposes, it is imperative for the ethical dimension to be considered by different actors in the system.

Corporate Restructuring through Demerger: A Case Study on Hindustan Unilever Limited

Think India ◽  
2016 ◽  
Vol 19 (3) ◽  
pp. 22-28
Author(s):  
Radhagobinda Basak
Keyword(s):  
Comparative Analysis ◽  
Economic Value ◽  
Value Added ◽  
Corporate Restructuring ◽  
Modern Approach ◽  
A Value ◽  
Long Run ◽  
Short Run ◽  
Wholly Owned Subsidiary

Corporate restructuring decisions (demerger, etc.) are taken to enhance sustainability. Sustainability is enhanced if some more value for the stakeholders can be generated. Traditional measures like return on investment (ROI) can highlight short run sustainability well. But, to indicate long run sustainability, we need modern measures like economic value added (EVA). The present study highlights whether corporate restructuring through demerger adds value for the stakeholders. For this purpose, the demerger of Unilever India Exports Limited from Hindustan Unilever Limited has been taken as a case study. Hindustan Unilever Limited (HUL) demerged its fast moving consumer goods (FMCG) exports business into a wholly owned subsidiary Unilever India Exports Limited (UIEL) with effect from 1st April 2011. In this study, financial performance of HUL has been measured in pre and post demerger period respectively. Then performance of UIEL has also been measured after its incorporation. Performance has been measured under traditional and modern approach both. Finally a comparative analysis has been done between the performances in pre and post demerger period. On the basis of the comparative analysis it has been concluded that the demerger of UIEL is a value generating demerger.    

Sign in / Sign up

Export Citation Format

Share Document