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Author

A. de Waal

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Sep 2026

Benchmarking the transformation of a finance function: longitudinal evidence from a diagnostic HPFF framework

This paper examines how the HPFF framework, used as a diagnostic benchmark, supported transformation and sustained improvement in Vesteda's Finance and Control function. A longitudinal single-case study (2020–2024) combined two full-population HPFF assessments, a department-wide workshop, seven interviews, d...

A. de Waal · 0 citations
Review Open access Sep 2026

Barriers to the Creation of Social Value: Perspectives of Multinational Enterprises

Multinational enterprises (MNEs) are increasingly expected to create social value through environmental, social and governance (ESG), corporate social responsibility (CSR), and equality, diversity and inclusion (EDI) initiatives. This study identifies the barriers most frequently discussed in the literature, examines t...

A. de Waal, Silka Patel, Arend de Jong et al. · 0 citations

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