No abstract

Management research considers knowledge as one of the first sources of competitiveness of the company. This observation is at the origin of development in recent years, the Knowledge-Based View (Grant, 1996), resulting from the resource-based perspective approach. This research examines the importance of internal sources of knowledge and its relationship with organizational innovation and organizational performance. We did this research on a sample of 200 Tunisian companies operating in different sectors. Our study was built mainly on the basis of quantitative method. The data collection method is the questionnaire as part of a hypothetical-deductive approach and the mode of administration is self-administered survey and e-mail survey. The empirical verification of the assumptions of this research has led us to confirm the relationship between internal and external sources of knowledge with organizational innovation and organizational performance and to infirm the relationship between organizational innovation and organizational performance.

No abstract

Purpose Given the rising global interest in the environmental, social and governance (ESG) index, the purpose of this paper is to investigate the impact of social and ethical practices on the firm’s environmental disclosure level. Design/methodology/approach To test the study’s hypotheses, the authors applied linear regressions with a data panel using the Thomson Reuters ASSET4 and Bloomberg database from seven countries in analyzing data of 523 listed companies selected from the ESG index between 2005 and 2017. Similarly, as an extension of the research and to address the potential unobserved heterogeneity and the dynamic endogeneity, the authors exploited the dynamic dimension of the data set through the generalized moment method (GMM) and estimated the impact of the one-year lagged value of the environmental disclosure. Findings The empirical results indicate a growing interest in corporate social responsibility (CSR) and ethical practices over the past decade. Besides, companies with a strong social and ethical commitment obtain significantly higher environmental disclosure scores. The results found with the GMM technique indicate the existence of dependence and continuity in environmental disclosure over time. Practical implications The research enables the information user to assess the transparency of the company as well as the quality of the information disclosed on its environment and its future growth opportunities in a context where the approach of business ethics occupies a central position in business valuation. The reached results suggest that the institutional and/or cultural factors affect top management’s environmental reporting behavior regarding the quality of published information. Originality/value This paper explores, for the first time, the effect of the social and ethical practices of ESG companies with seven different nationalities as well as its dynamic effect on the adoption of an environmental transparency strategy.

This article focuses on the relationship between the characteristics of the board of directors and the innovation policies in the Tunisian context from a cognitive perspective of corporate governance. The method used in this study is based on the regression analysis. We directly regress the board of directors' characteristics with the firm level of innovation. Our model includes some control variables such as the firm's size, the firm's sector of activity and even whether firm is listed or not. We empirically demonstrate that only the inside directors and the duality of the CEO are positively and significantly associated with the firm's level of innovation. Moreover, the empirical results show that the big size of the board has a negative impact on the development of innovative firms. In the same way, we demonstrate that the compensation system which is based on long-term objectives has no influence on the determination of the innovation policies in Tunisian firms.