The purpose of this paper is to investigate the level of intellectual capital (IC) awareness among Portuguese bank managers and which disclosure techniques are most common. The annual report is regarded by some authors as the most important vehicle of information about banks’ affairs because of some specific characteristics of banks’ activities. However, organizations are increasingly using their webpages to disclose a broad spectrum of information. The objectives of this study are twofold: to investigate how Portuguese bank managers perceive the impact of IC disclosure on the bank’s competitiveness; and to assess the extent to which Portuguese banks voluntarily report their IC in annual reports vs webpages. The methodology involved in the exploratory study includes the collection of secondary data – annual reports and websites – collected from the 28 banks operating in Portugal, and semi-structured interviews from 25 banking managers. Content analysis is applied using a constructed index based on two European frameworks – Intellectus and InCaS – slightly modified to take into consideration the peculiarities of the sector. Results show higher level of IC disclosure in annual reports than that provided in websites. Human capital and structural capital are the most reported category in annual reports and, conversely, the disclosure of relational capital is higher in the webpages. Findings are found similar in comparison to various other studies on the subject which reveal very low level of IC disclosure, not yet receiving priority from the mentors of banks. Interviews reveal that not many managers recognize the need and significance of measuring and reporting IC, although it is recognized as a driver of competitiveness. For protecting business confidentiality, banks do not want to report information of sensitive nature. The analysis is limited to a single sector. Future research can expand to other industries (e.g. manufacturing, technological, services) to enable a more comprehensive understanding of IC disclosure in Portugal. The cross-sectional approach is also a limitation. A longitudinal study could be conducted for capturing the trend of reporting practices during the period. Further research could apply research methods other than content analysis (e.g. questionnaire survey, interviews or mixed-methods) in order to obtain a more in-depth view of how the Portuguese organizations manage, measure and report their IC. Research may be of relevance for both banking managers and regulators. For banking managers because it offers an opportunity to envisage their banks’ future potential for growth and competitiveness. For regulators, the relevance of the study focusses on their understanding of developing mandatory reporting or additional policy requirements. This study provides a motivation for further research that contributes to a body of knowledge and practices on the IC disclosure. Emerging from the years of a financial crisis, restoring trust and confidence is the most critical challenge for banks to become competitive. IC disclosure could help to restore confidence. The existing literature on the IC reporting and disclosure in the context of banking sector is limited. Based on the Intellectus model and the InCaS model we built an index of IC disclosure to banking sector which contributes to a greater accuracy, transparency and reliability in the disclosure of this unique sector. This initiative may encourage its applicability in other sectors.

Despite sustainability is a trending topic in the literature, the analysis of the social dimension in the food industry is almost neglected due to its complexity and the lack of an integrative approach. This research intends to advance on its conceptualization by incorporating multiple insights from stakeholders at various levels of the food value chain. It also aims at analyzing current challenges and problems, its scope and key actors to improve social sustainability initiatives throughout the food value chain. Through a qualitative-exploratory approach by in-depth interviews with high-level authorities, this research explores its scope and implications for the food industry. Findings suggest that sustainability in the food value chain cannot be achieved without considering the social dimension. Social sustainability should include not only human and labor rights but also living conditions, quality of life, food safety, cultural nuances, vulnerable groups and final customers through international agreed instruments. Social sustainability will only be possible with the commitment of all actors and good traceability systems from the seed’s recollection to final distribution. Actually, the Sustainable Developments Goals can become a good starting point to involve local, national and international government levels on a joint effort with other actors beyond the industry, always considering the specificities of the region under analysis.

Business models are being transformed by increasing digitalization of the economy and the emergence of technological systems. In logistics, through innovation and the implementation of information processing systems using digital platforms and the integration of Connected and Autonomous Vehicles (CAV), the transformation of business models is being bolstered. However, the digitalization of the business fabric and the predisposition to integrate into logistics platforms will condition business evolution. This paper aims to reveal the evolutionary trends in the business models of companies in the road freight transport sector, and also to outline the benefits and main barriers faced by managers in creating, delivering, and capturing value in a business environment characterized by the emergence of new business models, digital logistics platforms and CAVs. Through qualitative research based on interviews with strategy managers and senior executives from mobility and technology companies, the findings reveal the importance of business integration on digital platforms to optimize resources and deliver better services. By managing aggregated data from CAVs, digital platforms will enable personalized and comprehensive services through omni-channel delivery. By creating single interfaces for contracting, customer care and customer service, platforms enable companies to specialize in specific services and increase profitability while covering complete needs through cross-company collaborations.

Cultural firms are an important development factor in economic and social terms. Their objectives are often aimed at maintaining and disseminating the traditions and values of societies. The prosperity of these firms in a nation ensures that its tangible and intangible cultural heritage is made known to other nations and generations. Despite their importance, little is known about their survival and the factors associated with it. This paper analyses data from 6951 Spanish firms, of which 2105 are cultural firms. We have studied the survival of non-cultural firms in comparison with cultural firms and also the impact that profitability, solvency and indebtedness may have on their survival. We have used the Kaplan–Meier method in order to assess their survival and the Harrington–Fleming test and the Cox regression model to check the statistical significance of variables. These variables are key factors influencing the survival of cultural enterprises. Particularly, low solvency in firms increases by twenty the risk of disappearance. This paper contributes to literature highlighting some of the key factors for the survival of cultural enterprises. It provides administrations with a roadmap in order to implement measures for the promotion of the cultural industry, favouring the process of enhancement of cultural heritage.

Objective: This retrospective study aimed to evaluate the effectiveness of a workplace health promotion program targeting obesity. Methods: Weight loss, body mass index (BMI), and abdominal circumference were measured before and after the program during medical check-ups at a single workplace. Thirty-six employees (BMI ≥30 kg/m ² ) received 6 months of free telemedicine endocrinology consultations. This metrics were compared with 164 workers (BMI ≥ 30 kg/m ² ) using the Student t test and odds ratio. Results: Participants lost more weight (1.98 kg on average vs 0.11 kg), OR: 1.5 (0.72–3.12), BMI (0.84 kg/m ² vs 0.03 kg/m ² ), OR: 2.16 (0.99–4.68), and abdominal circumference (1.06 cm vs 0.55 cm), OR: 1.07 (0.51–2.25) than nonparticipants. Conclusions: The program was slightly more effective than standard verbal and written medical advice given during check-ups. Studies with bigger sample sizes are needed to support these findings.