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The purpose of this paper is to analyse the way in which the insurance industry is facing the renewal of its regulatory framework with respect to the levels of solvency that insurance entities should maintain. This paper also addresses how technological initiatives in general, and the eXtensible Business Reporting Language (XBRL), in particular, are making a key contribution to the process of adaptation to the new regulation.

The paper analyses the particular advantages that the application of the XBRL standard can offer in this process, and highlight new lines for further research.

After analysing the current situation of the insurance industry, the paper concludes that technological systems, such as XBRL, are necessary to support the consolidation of financial information, and to ensure the digital transparency of the insurer organisations that are engaged in this new regulatory challenge.

XBRL is a key resource in the European Common Reporting Project whose objective is the implementation of Basel II in the European Union. The implementation of Solvency II can benefit from this previous experience. Therefore, it suggest a proposal for action.

The affiliation of the authors to the insurance sector, the academia and the XBRL community contributes to create a complete view of the possibilities of this breaking project.

This paper aims, first, to advance the current understanding about the impact of innovation in non-traditional exports, and, second, to provide insights about the structure of emergent economies often not regarded by traditional innovation and export theories.

A longitudinal analysis using panel data based on Box Jenkins’ theory was conducted, so to identify statistically significant variables on export performance, regarding expenditure on research, development and innovation (R&D + I) activities, ICT and specialized training and formation.

This study suggests the need to design public policies aimed at stimulating innovation in potential export sectors, as a mechanism for competitive development and growth in emergent economies such as Colombia.

The introduction of innovations in goods and services exports has become more important in economies, such as the Colombian ones, where globalization openness processes force to establish minimum competitiveness levels regarding the international standards.

This paper aims to understand the impact of intellectual capital components (human, structural and relational capital) on business internationalization through exports, analyzing the Colombian manufacturing sector.

A binomial logistic regression model was used in which the export propensity was the dependent variable. The explanatory variables consisted of the human capital, including training and managerial characteristics; the structural capital, including innovation, intellectual property, certifications and management and the relational capital, encompassing relationships with other companies, public entities and the domestic market. The Survey of Development and Technological Innovation - EDIT - Industry 2018, carried out by the National Administrative Department of Statistics of Colombia, was used to collect data from 7,529 companies in 24 manufacturing subsectors.

The research findings suggest that there is a positive relationship between internationalization and human capital (postgraduate, university and school training), with structural capital (innovation in organizational processes, ownership of patents, software rights, industrial rights, trademark registration, obtaining intellectual property rights, complexity in design, process certifications, compliance with technical requirements and the existence of production goals) and with relational capital (confidentiality agreements with other companies and contracts with the international public sector).

This article contributes to the literature generating knowledge on the relationship between intellectual capital and the internationalization of Colombian industrial companies. It will also have managerial and social implications serving as input for the decision-making process of firms undergoing internationalization, and for policymakers.