This article analyses the important connection between corporate longevity, social responsibility and intellectual property rights (IPR) assets in the context of sustainability. Society is demanding greater transparency of the footprint corporate entities leave on the planet as a result of how their business model is activated. The private sector response necessary to operate sustainably in the long term is critically examined specifically in connection with the United Nations 2030 Sustainable Development Goal 9 Industry, Innovation and Infrastructure (SDG 9). SDG 9 aims to ‘Build resilient infrastructure, promote inclusive and sustainable industrialization and foster innovation’. Certain characteristics of companies in the century club are contrasted with those of the younger MNEs with IP-reliant digital business models to illustrate the important connection between innovation, IP, sustainability and corporate longevity.

This article analyses how a strategy for Tanzania’s tanzanite gemstone mining sector could foster gender equality in the mine-to-market (M2M) supply chain, whilst enhancing opportunities for female entrepreneurship as part of the country’s sustainable economic development. In the mining industry, the contemporary concept of mapping artisanal and small-scale mining to the UN Sustainable Development Goals is a newer aspect of sustainability. SDG 5 aims to achieve gender equality and empower all women and girls. However, while there have been initiatives to support gemstone mining in Tanzania and East Africa, to date, the role of women in the lucrative tanzanite M2M supply chain has been less visible and a missed opportunity. This is a concern, as in 2019, pre-COVID-19 pandemic, gemstone and precious metals accounted for an incredible 33.2% of Tanzania’s total exports. In contrast, in leading mining countries such as Australia and Canada, the participation of women continues to steadily advance, economically empowering the women involved. This article contributes a critical review of Tanzanian mining regulation and licensing practice in a historical and gender equality context. A qualitative research case study showcases artisanal small-scale (ASM) tanzanite gemstone miner and entrepreneur Pili Hussein, with a view to support the formulation of a Tanzanian regional, female-oriented, M2M tanzanite strategy. The developed world experience of increasing levels of gender participation in mining provides evidence of a reduced gender pay gap and enhanced mine safety practice when women are involved. This research finds that increased investment in supporting women to participate in the tanzanite M2M gemstone supply chain positively impacts SDG 5 in the country. Furthermore, given Tanzania’s economic dependence on mining and the exceptional characteristics of rare, single-source tanzanite (a generational gemstones), we conclude that gender equality and female mine-to-market (M2M) entrepreneurship has an undervalued, yet important, role to play in Tanzania’s future socio-economic development.

The authorsMichelle Okyere is a Ghanaian-qualified lawyer with the Energy and Infrastructure team at Bentsi-Enchill, Letsa and Ankomah specializing in the comme

IP law has evolved from being a little pool to a big ocean. Corporate governance needs to respond to society’s rising expectations of directors and boards as the impact of the global intellectual property ecosystem is felt. How can a responsible corporate culture of IP transparency be stimulated to create a rosy future to connect corporate communication with the desires of shareholders, investors and other stakeholders? The astonishing lack of material quantitative and qualitative information companies report about their IP assets makes it difficult for shareholders and other stakeholders to assess directors’ stewardship of those assets – a pressing corporate governance issue in the 21st century. This book advances IP reporting in alignment with the key corporate governance principles of transparency and disclosure. It analyses the juncture between the IP ecosystem; corporate finance and accounting for intangibles; and corporate governance. Patents, mini-case studies and an original business triage style model for assessing IP disclosures are used to illustrate the gaps corporate governance theory needs to address. Focussing on the common law tradition of corporate governance in England and Wales, intangibles and IP reporting developments in other jurisdictions are also explored.

Within the intangible knowledge economy, new technology is at the epicentre of the modern responsible business world and sustainable development. This interdisciplinary research investigates how better qualitative non-financial information (NFI) regarding the state of a firm’s technology capability and readiness could provide decision-useful information for shareholders and other stakeholders such as regulators, financiers and lenders. Directors and boards seeking to raise finance and investment for innovation to support sustainable development need new tools for reporting material, accurate and comparable qualitative NFI regarding their potentially valuable new technologies. This chapter evaluates the advantages and disadvantages of the technology readiness level (TRL) system. The TRL system was originally created by the National Aeronautics and Space Administration (NASA) in the 1970s to support public finance decision-making. This chapter will explore if there is merit in re-purposing and expanding its use more widely in the private finance sector. The aim is to provide a cross-sector internationally useful communication tool for SMEs, large and listed firms, when carrying out qualitative narrative reporting of material non-financial technology information. Arguably, the TRL system has the advantage of not disrupting traditional quantitative accounting principles, nor the requirements of International Accounting Standing (IAS) 38 Intangibles. Rather the TRL system operates as a standalone system that serves to augment the quantitative information currently delivered by traditional accounting and qualitative patent and technology disclosures. This chapter provides qualitative research-based normative input central to the debate as to how better qualitative technology NFI disclosure is needed to bridge the gap between corporate finance and corporate governance, refining and updating corporate governance and reporting norms for technology firms.