Environmental, social and governance factors are becoming increasingly significant for comprehensive firm valuation. These factors are however of a qualitative nature and therefore difficult to express in numerical figures. Consequently, disclosure and the relevancy thereof to investors are...

This article proposes an interpretation of the firm as a bundle of interacting communities, in the perspective of the knowledge-based economy. It focuses on the examination of the forms of voluntary co-operative exchange in the communities and the emergence of collective beliefs and corporate...

Translation is power. As agents of power experienced translators can create powerful action frames that challenge the established routines. Iindividual beliefs that are sanctioned through ‘mutual awareness’ evolve into ‘collective beliefs’. The latter then are further shaped by properly...