Incorporando los riesgos del siglo XXI en la valuación de marcas
Measuring 21st- century risks in brand valuation
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Samper, L.F. 2017. Incorporando los riesgos del siglo XXI en la valuación de marcas. Revista La Propiedad Inmaterial. 24 (dic. 2017), 27–51. DOI:https://doi.org/10.18601/16571959.n24.02.
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Los intangibles son los activos más valiosos de las compañías. Sin embargo, los métodos tradicionales de valuación de marcas, desarrollados en el siglo XX, no incorporan los riesgos asociados con la globalización, el empoderamiento de los consumidores y las mayores exigencias de la sociedad a las empresas. Se propone una metodología para cuantificar los riesgos del “diálogo social” y su impacto en la reputación y en los negocios de las marcas e industrias, así como para calificar la calidad de sus políticas de sostenibilidad. De esta manera se miden más acertadamente los riesgos de marca y se obtiene una valuación que refleja las condiciones de operación del siglo XXI.
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BBC. Lo que se sabe del escándalo en Brasil con la carne podrida que era “maquillada” para ser exportada, 2017.
Berger, Jonah. Contagious – Why things catch on. New York, NY: Simon & Schuster, 2013. isbn: 978-1451686586.
Berman, Bruce (ed.). Making innovation pay. NJ: John Wiley and Sons. Hoboken, 2006. isbn: 978-0471733379.
Brat, Ilan & Ģasparro, Annie. El origen de los ingredientes se vuelve una prioridad para las empresas de alimentos. Wall Street Journal [en línea], 17 de marzo de 2016. issn: 0099-9660.
Bryant, Jennings & Zillman, Dolf. Media effects: Advances in theory and research. Mahwah, NJ: lea Publishers, 2002. isbn: 9780805838633.
Contractor, Farok; Kumar, Vikas; Kundu, Sumit K. & Pedersen, Torben. Reconceptualizing the firm in a world of outsourcing and offshoring: The organizational and geographical relocation of high-value company functions. Journal of Management Studies, 2010, 47(8), pp. 1417-1433. issn: 1467-6486.
Davis, Scott. Brand asset management. San Francisco: Jossey Bass, 2002. isbn: 978-0-7879-6394-1.
Dedrick, Jason & Kraemer, Kenneth. Intangible assets and value capture in global value chains: The smartphone industry – Mimeo, 2017.
Deloitte. The 2016 Deloitte Millennial Survey: Winning over the next generation of leaders.
Di Somma, Mark. Will customers forgive your brand? 18 de abril de 2016.
Eccles, Robert G.; Ioannou, Ioannis & Serafeim, George. The impact of corporate sustainability on organizational processes and performance. Management Science. Catonsville, Maryland: informs, 2014, 60(11), pp. 2835-2857. issn: 1526-5501 (Online).
Edmans, Alex; Lucius, Li & Zhang, Chendi. (2014). Employee satisfaction, labor market flexibility, and stock returns around the world [Finance Working Paper n.o 433/2014]. Brussels: European Corporate Governance Institute (ecgi), 2014.
Elkin-Koren, Niva. Copyright law and social dialogue on the information superhighway: The case against copyright liability of bulletin board operators.
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Friedman, Milton. The social responsibility of business is to increase its profits. The New York Times Magazine [en línea], 13 de septiembre de 1970. issn: 0028-7822.
Gereffi, Gary. Global production systems and Third World development. In B. Stallings (ed.). Global change, regional response: The new international context of development. Cambridge: Cambridge University Press, 1995. isbn: 978-0521478069.
Gereffi, Gary; Humphrey, John; Kaplinsky, Raphael & Sturgeon, Timothy. Introduction: Globalization, value chains and development. ids Bulletin, 2001, 32(3), pp. 1-8. Online issn: 1759-5436.
Gereffi, Gary; Humphrey, John & Sturgeon, Timothy. The governance of global value chains. Review of International Political Economy. UK: Routledge, 2005, 12(1), pp. 78-104. issn: 0969-2290.
Gidwani, Bahar. The link between brand value and sustainability. The Conference Board, Oct 2013.
GRI (Global Reporting Initiative). G4 Sustainability Reporting Guidelines, 2016.
Guerrero, José Manuel. Normas internacionales de información financiera, niif. Bogotá: Universidad Externado de Colombia, 2015. isbn: 9789587724370.
Hubbard, Douglas. How to measure anything. 3.a ed. Hoboken, NJ: John Wiley and Sons, 2014. isbn: 978-1118539279.
IDC. Data Tracker database on the smartphone industry, 2005-2015. Boston, MA: International Data Corporation, 2016.
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Khan, Mozaffar; Serafeim, George & Yoon, Aaron. Corporate sustainability: First evidence on materiality [Working Paper 15-073]. Boston: Harvard Business School, 2015.
kpmg International. Sustainable insight. The essentials of materiality assessment, 2016.
Label Insight. How consumer demand for transparency is shaping the food industry. The 2016 Label Insight Food Revolution Study. Chicago IL: Label Insight, 2016.
Landes, William & Posner, Richard. The economic structure of intellectual property law. Cambridge, MA: Harvard University Press, 2003. isbn: 9780674012042.
Mainwaring, Simon. We first: How brands and consumers use Social Media to build a better world. New York: St Martin’s Press, 2011. isbn: 0230110266.
Mard, Michael; Hitchner, James & Hyden, Steven. Valuation for financial reporting. 2.a ed. Hoboken NJ: John Wiley and Sons, 2007. isbn: 978-0-471-68041-3.
Morgan, Stanley. Sustainable reality. Understanding the performance of sustainable investment strategies. New York: Morgan Stanley Institute for Sustainable Investing, 2015.
Mudambi, Ram. Location, control and innovation in knowledge-intensive industries. Journal of Economic Geography. Oxford: Oxford University Press. 2008, 8(5), pp. 699-725. issn: 1468-2702.
Nielsen. The sustainability imperative. New insights on consumer expectations. New York, NY: The Nielsen Company. 2015.
Pananond, Pavida. Breakout multinationals: Emerging-market multinationals in global value chains. En M. Demirbag & A. Yaprak (eds.). Handbook of emerging market multinational corporations. Northampton, MA: Edward Elgar Publishing, 2015. isbn: 978-1782544999.
Perrier, Raymon & Stobart, Paul (ed). Brand valuation. Londres: Premier Books, 1997. isbn: 978-1900617000.
Poltorak, Alexander & Lerner, Paul. Essentials of intellectual property. 1.a ed. New York: John Wiley and Sons, 2002. isbn: 9780471273295.
Pombo, Luis Carlos. Estándares de valuación de activos intangibles de propiedad intelectual. Bogotá: Universidad Externado de Colombia, 2015. isbn: 9789587723458.
Rengifo, E. Propiedad intelectual: el moderno derecho de autor. 2.a ed. Bogotá: Universidad Externado de Colombia, 1997. isbn: 9789586162777.
Rengifo, Ernesto y Pombo, Luis Carlos. Valuación de activos intangibles de propiedad intelectual. Bogotá: Universidad Externado de Colombia, 2015. isbn: 9789587724165.
Roberts, Kevin. Lovemarks the future beyond brands. New York: Powerhouse Books, 2005. isbn: 978-1576872703.
Salinas, Gabriela. Valoración de marcas. Barcelona: Ediciones Deusto, 2007. isbn: 9788423425211.
Samper, Luis F. Marcas y sostenibilidad, ¿hacia dónde vamos? Portafolio [en línea], 27 de septiembre de 2016. issn: 0123-6326.
Samper, Luis F.; Giovanucci, Daniele y Marques Vieira, Luciana. The powerful role of intangibles in coffee value chains: Emerging solutions to grow value and distribute it more equitably [wipo Economic Research Working Paper n.o 39], noviembre de 2017.
SASB (Sustainability Accounting Standards Board). Food Retailers & Distributors. San Francisco CA: sasb, 2015.
Shrum, Larry J. Media consumption and perceptions of social reality. Effects of underlying processes. En J. Bryant & D. Zillman. Media effects: Advances in theory and research. NJ: lea Publishers, 2002. isbn: 9780805838633.
Slotje, Daniel (ed.). Economic damages in intellectual property. NJ: John Wiley and Sons, 2006. isbn: 978-0-471-79341-0.
Sustainable Brands. 22 Research Studies Proving the roi of Sustainability. San Francisco, CA: Sustainable Brands, 2016.
The Economist. Consumer goods. Invasion of the bottle snatchers: Smaller rivals are assaulting the world’s biggest brands. The Economist, July 19th, 2016. issn: 0013-0613.
Torres, Leonidas. La importancia de los activos intangibles en la sociedad del conocimiento. Revista La Propiedad Inmaterial. Bogotá: Universidad Externadode Colombia, 2004, (18), pp. 5-34. issn: 1657-1959.
wbcsd (World Business Council for Sustainable Development) & unep FI (United Nations Environment Programme Finance Initiative). Translating esg into sustainable business value: Key insights for companies and investors. Report from an International Workshop Weries of the wbcsd and unep FI, unep FI: Geneva, Switzerland. Conches-Geneva, Switzerland: unp and wbcsd, 2010.
Williams, Freya. Green giants. How smart companies turn sustainability into billiondollar business. New York: Amacom, 2015. isbn: 978-0814436134.
Zadek, Simon. The path to corporate responsibility. Harvard Business Review [en línea]. Boston, MA: Harvard Business School Publishing, 2004, 82. issn: 0017-8012.
BBC. Lo que se sabe del escándalo en Brasil con la carne podrida que era “maquillada” para ser exportada, 2017.
Berger, Jonah. Contagious – Why things catch on. New York, NY: Simon & Schuster, 2013. isbn: 978-1451686586.
Berman, Bruce (ed.). Making innovation pay. NJ: John Wiley and Sons. Hoboken, 2006. isbn: 978-0471733379.
Brat, Ilan & Ģasparro, Annie. El origen de los ingredientes se vuelve una prioridad para las empresas de alimentos. Wall Street Journal [en línea], 17 de marzo de 2016. issn: 0099-9660.
Bryant, Jennings & Zillman, Dolf. Media effects: Advances in theory and research. Mahwah, NJ: lea Publishers, 2002. isbn: 9780805838633.
Contractor, Farok; Kumar, Vikas; Kundu, Sumit K. & Pedersen, Torben. Reconceptualizing the firm in a world of outsourcing and offshoring: The organizational and geographical relocation of high-value company functions. Journal of Management Studies, 2010, 47(8), pp. 1417-1433. issn: 1467-6486.
Davis, Scott. Brand asset management. San Francisco: Jossey Bass, 2002. isbn: 978-0-7879-6394-1.
Dedrick, Jason & Kraemer, Kenneth. Intangible assets and value capture in global value chains: The smartphone industry – Mimeo, 2017.
Deloitte. The 2016 Deloitte Millennial Survey: Winning over the next generation of leaders.
Di Somma, Mark. Will customers forgive your brand? 18 de abril de 2016.
Eccles, Robert G.; Ioannou, Ioannis & Serafeim, George. The impact of corporate sustainability on organizational processes and performance. Management Science. Catonsville, Maryland: informs, 2014, 60(11), pp. 2835-2857. issn: 1526-5501 (Online).
Edmans, Alex; Lucius, Li & Zhang, Chendi. (2014). Employee satisfaction, labor market flexibility, and stock returns around the world [Finance Working Paper n.o 433/2014]. Brussels: European Corporate Governance Institute (ecgi), 2014.
Elkin-Koren, Niva. Copyright law and social dialogue on the information superhighway: The case against copyright liability of bulletin board operators.
Cardozo Arts & Entertainment Law Journal. New York: Benjamin N. Cardozo School of Law, 1994, 13.
Fallows, James. China makes, the world takes. The Atlantic Magazine [en línea], julio/agosto, 2007.
Friedman, Milton. The social responsibility of business is to increase its profits. The New York Times Magazine [en línea], 13 de septiembre de 1970. issn: 0028-7822.
Gereffi, Gary. Global production systems and Third World development. In B. Stallings (ed.). Global change, regional response: The new international context of development. Cambridge: Cambridge University Press, 1995. isbn: 978-0521478069.
Gereffi, Gary; Humphrey, John; Kaplinsky, Raphael & Sturgeon, Timothy. Introduction: Globalization, value chains and development. ids Bulletin, 2001, 32(3), pp. 1-8. Online issn: 1759-5436.
Gereffi, Gary; Humphrey, John & Sturgeon, Timothy. The governance of global value chains. Review of International Political Economy. UK: Routledge, 2005, 12(1), pp. 78-104. issn: 0969-2290.
Gidwani, Bahar. The link between brand value and sustainability. The Conference Board, Oct 2013.
GRI (Global Reporting Initiative). G4 Sustainability Reporting Guidelines, 2016.
Guerrero, José Manuel. Normas internacionales de información financiera, niif. Bogotá: Universidad Externado de Colombia, 2015. isbn: 9789587724370.
Hubbard, Douglas. How to measure anything. 3.a ed. Hoboken, NJ: John Wiley and Sons, 2014. isbn: 978-1118539279.
IDC. Data Tracker database on the smartphone industry, 2005-2015. Boston, MA: International Data Corporation, 2016.
Keller, Kevin. Strategic brand management: Building, measuring and managing brand equity. Upper Saddle River, NJ; Prentice Hall, 1998. isbn: 9780131201156.
Khan, Mozaffar; Serafeim, George & Yoon, Aaron. Corporate sustainability: First evidence on materiality [Working Paper 15-073]. Boston: Harvard Business School, 2015.
kpmg International. Sustainable insight. The essentials of materiality assessment, 2016.
Label Insight. How consumer demand for transparency is shaping the food industry. The 2016 Label Insight Food Revolution Study. Chicago IL: Label Insight, 2016.
Landes, William & Posner, Richard. The economic structure of intellectual property law. Cambridge, MA: Harvard University Press, 2003. isbn: 9780674012042.
Mainwaring, Simon. We first: How brands and consumers use Social Media to build a better world. New York: St Martin’s Press, 2011. isbn: 0230110266.
Mard, Michael; Hitchner, James & Hyden, Steven. Valuation for financial reporting. 2.a ed. Hoboken NJ: John Wiley and Sons, 2007. isbn: 978-0-471-68041-3.
Morgan, Stanley. Sustainable reality. Understanding the performance of sustainable investment strategies. New York: Morgan Stanley Institute for Sustainable Investing, 2015.
Mudambi, Ram. Location, control and innovation in knowledge-intensive industries. Journal of Economic Geography. Oxford: Oxford University Press. 2008, 8(5), pp. 699-725. issn: 1468-2702.
Nielsen. The sustainability imperative. New insights on consumer expectations. New York, NY: The Nielsen Company. 2015.
Pananond, Pavida. Breakout multinationals: Emerging-market multinationals in global value chains. En M. Demirbag & A. Yaprak (eds.). Handbook of emerging market multinational corporations. Northampton, MA: Edward Elgar Publishing, 2015. isbn: 978-1782544999.
Perrier, Raymon & Stobart, Paul (ed). Brand valuation. Londres: Premier Books, 1997. isbn: 978-1900617000.
Poltorak, Alexander & Lerner, Paul. Essentials of intellectual property. 1.a ed. New York: John Wiley and Sons, 2002. isbn: 9780471273295.
Pombo, Luis Carlos. Estándares de valuación de activos intangibles de propiedad intelectual. Bogotá: Universidad Externado de Colombia, 2015. isbn: 9789587723458.
Rengifo, E. Propiedad intelectual: el moderno derecho de autor. 2.a ed. Bogotá: Universidad Externado de Colombia, 1997. isbn: 9789586162777.
Rengifo, Ernesto y Pombo, Luis Carlos. Valuación de activos intangibles de propiedad intelectual. Bogotá: Universidad Externado de Colombia, 2015. isbn: 9789587724165.
Roberts, Kevin. Lovemarks the future beyond brands. New York: Powerhouse Books, 2005. isbn: 978-1576872703.
Salinas, Gabriela. Valoración de marcas. Barcelona: Ediciones Deusto, 2007. isbn: 9788423425211.
Samper, Luis F. Marcas y sostenibilidad, ¿hacia dónde vamos? Portafolio [en línea], 27 de septiembre de 2016. issn: 0123-6326.
Samper, Luis F.; Giovanucci, Daniele y Marques Vieira, Luciana. The powerful role of intangibles in coffee value chains: Emerging solutions to grow value and distribute it more equitably [wipo Economic Research Working Paper n.o 39], noviembre de 2017.
SASB (Sustainability Accounting Standards Board). Food Retailers & Distributors. San Francisco CA: sasb, 2015.
Shrum, Larry J. Media consumption and perceptions of social reality. Effects of underlying processes. En J. Bryant & D. Zillman. Media effects: Advances in theory and research. NJ: lea Publishers, 2002. isbn: 9780805838633.
Slotje, Daniel (ed.). Economic damages in intellectual property. NJ: John Wiley and Sons, 2006. isbn: 978-0-471-79341-0.
Sustainable Brands. 22 Research Studies Proving the roi of Sustainability. San Francisco, CA: Sustainable Brands, 2016.
The Economist. Consumer goods. Invasion of the bottle snatchers: Smaller rivals are assaulting the world’s biggest brands. The Economist, July 19th, 2016. issn: 0013-0613.
Torres, Leonidas. La importancia de los activos intangibles en la sociedad del conocimiento. Revista La Propiedad Inmaterial. Bogotá: Universidad Externadode Colombia, 2004, (18), pp. 5-34. issn: 1657-1959.
wbcsd (World Business Council for Sustainable Development) & unep FI (United Nations Environment Programme Finance Initiative). Translating esg into sustainable business value: Key insights for companies and investors. Report from an International Workshop Weries of the wbcsd and unep FI, unep FI: Geneva, Switzerland. Conches-Geneva, Switzerland: unp and wbcsd, 2010.
Williams, Freya. Green giants. How smart companies turn sustainability into billiondollar business. New York: Amacom, 2015. isbn: 978-0814436134.
Zadek, Simon. The path to corporate responsibility. Harvard Business Review [en línea]. Boston, MA: Harvard Business School Publishing, 2004, 82. issn: 0017-8012.
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