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The purpose of this paper is to propose a predictive model that could replace lawyers’ annual performance rankings and inform talent management (TM) in law firms.

Eight years of performance rankings of a sample of 140 lawyers from one law firm are used. Artificial neural networks (ANNs) are used to model and simulate performance rankings over time. Multivariate regression analysis is used to compare with the non-linear networks.

With a lag of one year, performance ranking changes are predicted by the networks with an accuracy of 71 percent, over performing regression analysis by 15 percent. With a lag of two years, accuracy is reduced by 4 percent.

This study contributes to the literature of TM in law firms and to predictive research. Generalizability would require replication with broader samples.

Neural networks enable extended intervals for performance rankings. Reducing the time and effort spent benefits partners and lawyers alike, who can instead devote time to in-depth feedback. Strategic planning, early identification of the most talented and avenues for tailored careers become open.

This study pioneers the use of ANNs in law firm TM. The method surpasses traditional static study of performance through its use of non-linear simulation and prediction modeling.

The purpose of this paper is to propose a new approach to talent management that consists of averaging performance appraisal and assessment center ratings for in-depth identification of lawyers’ talents.

The approach’s adjustment was examined using a 61 senior-lawyer sample from a Portuguese law firm. Comparisons between assessment center and performance appraisal ratings were analyzed using paired-sample t-tests and a kernel density function, and predictive validity was assessed with Pearson correlations. Evidence of both a general performance factor and two additional factors was verified using principal component analysis. Varimax rotation was used to verify three broad factors with job profile’s three broad areas.

Results suggest support for the assessment center’s predictive validity. Its lower and more variable ratings overcome performance appraisal rating bias. Adjustment of the new approach to lawyers’ overall talent identification (the general factor) and each lawyer’s relative talents (three broad factors) was observed.

This study contributes to the body of knowledge regarding the substantive existence of a general performance factor, and adds to empirical research concerning talent management, which is lacking. However, generalizability requires broader samples and replication.

The approach is a methodology that informs career management, high-flyers’ identification, talent mapping, development, succession planning, team composition, and diversity analysis. For lawyers, objective feedback allows benchmarking talent and managing one’s career.

This study pioneers empirical research that develops methods for identifying talent in law firms, vital for firm sustainability.

This study aims to provide an example of the intersections between resilience and innovation within the social economy. It describes the Portuguese context, boosted by a pioneering public policy focused on building resilience through innovation. The sustainable development concept usually sets multilevel relationships among the government, social investors and entrepreneurs. In this sense, the study explores the role of innovation in promoting resilience in initiatives and society that may lead to sustainability.

The authors collected the primary data through semistructured interviews with social investors and an online survey with the invested or awarded entities from 2015 to 2020. The database represents 43.63% of acknowledged Portuguese social innovative initiatives, describing a complex and multilevel result. The case also provides a unique context for deepening the understanding of popular, relevant, but still underdeveloped concepts.

The results highlight progress in overcoming social and economic challenges. This progress happens through innovative initiatives aiming to solve social problems that reflect collective interests. The data suggest a context dynamization due to an increase of 31.3% in new initiatives. This increase can potentially represent a consistent investment in resilience and sustainable development.

This paper helps to contextualize and structure information for three fragmented concepts. It relies on their combination to compensate for each other frailties, assuming that innovation can be a crucial factor for boosting sustainable development, making possible the countries’ resilience. It also argues that the literature state can result from a paradigm shift, and these features can favor this process toward a better world.

The intangible assets of a company have been presented by national and international surveys as a resource to influence the creation of value and the increase in organizational performance. In view of this, this study aims to analyze the relationship between intangibility and the performance of companies in Latin America.

For this purpose, multiple regression with panel data was used and three perspectives for measuring intangible resources were defined: representativeness of the intangible asset, accounting measure for measuring the intangible, degree of intangibility and Tobin’ Q, the latter two representing economic and financial measures to determine intangibility. The study covered the period from 2011 to 2017 with a sample of 1,236 publicly traded companies located in some Latin American countries, namely, Argentina, Brazil, Chile, Colombia, Mexico and Peru.

The results demonstrated the existence of a significant and positive relationship between the variables of intangibility, degree of intangibility and Tobin’s Q, and the performance variables, return on assets, operating margin and asset turnover, reinforcing the study hypothesis that the greater the investment in intangible resource, the greater the company’s performance.

The limitations of this study involve the lack of complete information about intangible resources in the financial statements of some companies and some countries, making it hard to analyze the proposed relationship more broadly and accurately. Another limitation involves the causal relationship that may have existed between the regressors of the models defined in the study and their error, thus generating an endogeneity problem in the proposed models. It is recommended for future research to use specific methods to mitigate possible problems of endogeneity in regressions.

Mainly the possibility of deepening the relationship between intangibility and business performance, thus obtaining new knowledge through the reflexes of this relationship on companies in Latin American countries, finding more consistent results.

The study contributes to the decision-making process in the business world by informing the primary users of accounting information such as investors, administrators, accountants, regulators and creditors.

This research contributes by addressing a theme whose studies present many gaps, making it possible to deepen the relationship between intangibility and business performance and gain new knowledge through the reflexes of this relationship on companies in Latin American countries.

The purpose of this paper is to propose and empirically test intellectual capital (IC) as a mediator in the corporate social responsibility (CSR) and financial performance (FP) relationship.

The empirical research was conducted on 345 European firms listed in the STOXX Europe 600 index. To evaluate the mediating effect of IC, we applied the four-step Baron and Kenny model, tested through an ordinary least squares regression analysis.

The findings highlighted a partial mediation of IC on the CSR–FP relationship, suggesting that the implementation of CSR strategies has a positive effect on the development of firms' IC, which in turn enhances firms' competitive advantage and superior long-term FPs.

We found a new mediator in the CSR–FP relationship and we contribute to a new line of research that aims to study environmental and sustainability aspects strictly interrelated with IC and performances (sustainable intellectual capital).