The Impact of Sustainable Intellectual Capital on Sustainable Performance: A Case Study
2022; Multidisciplinary Digital Publishing Institute; Volume: 14; Issue: 8 Linguagem: Inglês
10.3390/su14084382
ISSN2071-1050
AutoresJosé Vale, Rafaela Miranda, Graça Azevedo, Maria da Conceição Tavares,
Tópico(s)Environmental Sustainability in Business
ResumoIntellectual capital (IC) has become one of the most valuable resources of an organisation. Along with the increasing concerns for sustainable practices, a new concept has emerged: Sustainable IC (SIC). However, research on SIC is scarce, especially when addressing its relationship with sustainable organisational performance. Through a case study conducted on a small- and medium-size industrial orthopaedic footwear organisation, we aimed to assess how an organisation’s internal stakeholders perceive the concepts of SIC, sustainability, and sustainable performance and to comprehend better the effect of SIC on the economic, social, and environmental dimensions of sustainable organisational performance. Evidence suggests that the stakeholders were not familiar with the SIC concept and overemphasised the environmental dimension when referring to both sustainability and sustainable performance concepts. Furthermore, it was found that the organisation’s sustainable performance was affected by all its SIC components (human, structural, and relational). This study contributes to the development of two different but complementing areas of research: IC and sustainability. It also provides important managerial implications for industrial organisations concerned with their performance. Finally, generalisation for other situations should only be conducted in a theoretical fashion.
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