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The paper focuses on the management of the innovation process. It provides a more comprehensive approach for the analysis of the mutual relationships among creativity, knowledge and innovation (CKI), thus going beyond the one-to-one basis of analysis prevailing in literature. Given the varied set of stakeholders concerned with innovation process outcomes, the need for adopting different perspectives emerges (i.e. macroeconomic, institutional, socio-cultural and corporate). A framework, including a set of indicators grouped by perspective is proposed in order to help capture several outputs of innovation processes.

This is a qualitative research paper based on the literature review and the development of theoretical remarks. The multiple-case study approach corroborates the theoretical analysis.

The model aims to provide an operating tool for the management of innovation processes. It helps to assess the impact of innovation plans and operating actions at any level. The model may support decision making and control tasks in operating contexts, providing a strategic tool for governments and managers. This paper may encourage academicians to refine the CKI perspective and improve the model's capacity to predict and assess the impacts of innovation processes.

The framework may help when analyzing a CKI interaction system. It allows understanding of the dynamics between creativity vs knowledge resource policies (creativity-based approach vs knowledge-based approach) and innovation goals. The model also serves to deepen the circular nature of CKI interactions and their outcomes.

Exploiting the mandatory provision of integrated reporting in South Africa, this paper aims to investigate whether this regulatory switch from the conventional annual report is associated with differences in the level of textual risk disclosure (TRD). This paper also examines the economic usefulness of this regulatory change by observing the impact of TRD on the complying firms’ market values.

Archival data are collected and examined using time-series difference design and difference-in-differences design.

The authors find that the level of TRD within the mandatory integrated reporting is significantly lower than that of annual reports. The authors find that the impact of TRD in integrated reporting on market value compared to that of annual reports is statistically not different from zero. The authors’ further analyses suggest that corporate governance effectiveness is not a moderating factor to the study results. The results are robust to comparisons with the voluntary adoption of integrated reporting in the UK.

Collectively, the study results suggest that managers’ adherence to the mandatory provision of integrated reporting has significantly decreased the level of (voluntary) TRD they tended to convey within the conventional annual reports, resulting in a trivial impact on market value. These unintended consequences should be of interest to the International Integrated Reporting Council and other bodies interested in integrated reporting.

The essential investments in new product development (NPD) made by industrial companies entail effective management of NPD activities. In this context, performance measurement is one of the means that can be employed in the pursuit of effectiveness.

Drawing upon resource-based view (RBV) and attribution theoretical lenses, this chapter provides a paradigm for examining the interplay among environmental investment towards green innovation, environmental disclosure as well as firm performance using the structural equation modelling (SEM) methodology. This chapter demonstrate a growing environmental awareness among stakeholders of the relevance of environmental performance to share value. It is also suggested that the mediating power of environmental disclosure between environmental investment and firm value as well as incremental goodwill is crucial. The findings of this chapter provide critical implications for several stakeholders that if environmental performance is hypothesised to affect the firm's value, companies may take proactive measures to avert potential environmental-related violations. Besides, investors may trade based on the evidence as to how firm value and its goodwill from acquisition will be affected by news of its environmental performance.

Firms need to constantly renew themselves to keep up with the pace of competition and proactively establish innovations to the markets. This requires capabilities in learning and renewing of the firm’s knowledge base, conceptualized as renewal capital of the firm. On the other hand, firms that acquire high levels of competitiveness by renewing their knowledge base also need to protect that knowledge from unwanted spillovers. This study aims to examine how renewal capital affects incremental and radical innovation performance of the firm, moderated by the firm’s protection of its strategic knowledge.

The study is based on a multi-industry survey study with a time-lagged data set, with independent variables collected in the first wave, followed by a second wave four years later for the dependent variables. The authors test the hypotheses using partial least squares structural equation modeling.

The authors find that firms’ renewal capital is positively associated with the level of incremental and radical innovation. Furthermore, the authors find that knowledge protection negatively moderates the relationship between renewal capital and incremental innovation performance of the firm. In case of radical innovation performance, similar moderating effect is not statistically supported.

With a time-lagged research design, this study study reveals the interdependent roles of renewal capital and knowledge protection for firm’s innovation performance, and provides insights of when (and when not) it would be beneficial for a firm to seek renewal and protective oriented approaches.

Considering rapid digitalization development, this study examines the impacts of digital technology innovation on social responsibility in platform enterprises.

The study applies the event study method and cross-sectional regression analysis, taking 168 digital technology innovations for social responsibility issued by 88 listed platform enterprises from 2011 to 2022 to study the impact of digital technology innovations for social responsibility announcements of different announcement content and platform attributes on the stock market value of platform enterprises.

The results show that, first, the positive stock market reaction is produced on the same day as the digital technology innovation announcement. Second, the announcement of the platform’s public social responsibility and the announcement of co-innovation and radical innovation bring more positive stock market reactions. In addition, the announcements mentioned above issued by trading platforms bring more positive stock market reactions. Finally, the social responsibility attribution characteristics of the announcement did not have a significant differentiated impact on the stock market reaction.

Most scholars have studied digital technology innovation for social responsibility through modeling rather than second-hand data to empirically examine. This study uses second-hand data with the instrumental stakeholder theory to provide a new research perspective on platform social responsibility. In addition, in order to explore the different impacts of digital technology innovation on social responsibility, this study has classified digital technology innovation for social responsibility according to its social responsibility and digital technology innovation characteristics.

The purpose of this paper is to provide a generalized framework that illustrates the potential for the resources, events and agents (REA) model to integrate business strategy and information systems planning. The essential point of connection, the business process, enables the REA to form a complementary platform to integrate strategic change information to support change strategies.

The paper uses a case study to illustrate application of the framework.

The framework illustrates how the expanding ontology and semantic granularity and scalability features of the REA enterprise domain ontology, support mapping a range of change strategies structured using Venkataraman's change framework.

This paper is exploratory in nature. The method uses existing case information, but the nature of the work does not lend itself to the traditional descriptive approach.

Integration of business strategy and information systems planning is critical for organizational success. Poor integration between change initiatives and systems poses a challenge in implementing change strategies. Conceptual models that support change initiatives provide users an effective medium to use domain knowledge to support change strategies.

The paper integrates existing concepts in the REA model (with some modification to the process view of the REA to adapt to multiple change initiatives). To the authors’ knowledge, there are no other papers that have offered a generalized framework for conceptualizing change initiatives of different levels.

The study aims to determine whether a relationship exists between the potential significance of corporate controversies for stakeholders and how organisations respond to them in their annual and sustainability reports.

This paper employs content analysis on annual and sustainability reports of 48 listed companies from the Refinitiv database. The logit regression was used to estimate the model.

The study revealed that the main factors increasing the probability of a controversial issue being addressed in a corporate report are the controversy’s potential significance, companies’ financial performance and lawsuits.

Our study has three major limitations. These are a relatively small sample of companies and reports, focusing on disclosures made in corporate reports and omitting other channels of communication, for example, social media, and a certain amount of subjectivity in the process of coding information.

Former studies show that corporations face a serious risk of their hypocritical strategies becoming too evident for stakeholder groups. Our findings suggest that the risk is already materialising and may undermine the idea of CSR and sustainability reporting.

Our research focuses on high-profile adverse incidents widely reported in the media, the omission of which from corporate reports seems to constitute a particular case of organised hypocrite. It also demonstrates that companies use an impression management strategy to defuse adverse publicity and that major controversies cause minor ones to be omitted from their reports.

This study contributes to current efforts to design and implement sustainable innovation strategies in organisations from the textile industry. This study aims to examine how businesses can overcome the current challenges (e.g. lack of resources) of sustainable innovation by the incorporation of green knowledge of customers into their value co-creation strategies. Such strategies are based on actively listening to customers and addressing their expectations with regard to environmental sustainability, in particular in the face of the negative environmental impact of the fast-fashion industry.

The findings of this study are derived from the analysis of data collected from 208 small and medium enterprises (SMEs) in the Spanish textile sector. A partial least squares structural equation modeling analysis was conducted using version 3.3.3 of the SmartPLS software.

This paper contributes to the literature on environmental sustainability by informing SME eco-innovation through the active listening of their customers’ perceptions while implementing value co-creation strategies. The research has found that engaging with customers and actively listening and addressing their expectations can result in the creation of green knowledge that contributes to both incremental and radical eco-innovation in the textile sector.

This study found that when organisations from the sector lack eco-innovation capabilities, their existing and often their potential customer base is able to acquire new environmental knowledge and transfer it to the business through a process of value co-creation. The research also found that such green knowledge has the potential to lead to eco-innovation in the sector. In other words, the value co-creation process between the textile industry and its customers is a driver of the eco-innovations required to reduce the environmental impact of the sector, helping it address both its sustainability and its ethical challenges.

This study proposes that co-creation challenges such as the lack of resources, funding, qualified staff or technologies motivate companies in the textile sector to collaborate with their customers to seek joint solutions.