Measurement of the Human Capital Applied to the Business Eco-Innovation

Raquel Ortega-Lapiedra, Miguel Marco-Fondevila, Sabina Scarpellini and Fernando Llena-Macarulla
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Raquel Ortega-Lapiedra: Department of Management, University of Zaragoza, 1250009 Zaragoza, Spain
Miguel Marco-Fondevila: Department of Accounting and Finance—CIRCE Institute, University of Zaragoza, 1250009 Zaragoza, Spain
Sabina Scarpellini: Department of Accounting and Finance—CIRCE Institute, University of Zaragoza, 1250009 Zaragoza, Spain
Fernando Llena-Macarulla: Department of Accounting and Finance, University of Zaragoza, 1250009 Zaragoza, Spain

Sustainability, 2019, vol. 11, issue 12, 1-16

Abstract: Despite the growing number of studies on eco-innovation, the specific human capital applied to the eco-innovative processes by firms has not been thoroughly analyzed to date. Due to this gap, this study carries out an empirical research about the definition and measurement of the human capital applied to business eco-innovation in terms of knowledge. For this purpose, we define a human capital specific index (HCSI) to analyze the influence of firms’ human capital in their eco-innovative activities. The results have been obtained through the analysis of a sample of eco-innovative Spanish firms and they show some relevant implications for practitioners regarding the decision-making process in promoting eco-innovation and for the management control of eco-innovative processes. One of the study contributions for academics is to increase the knowledge about the measurement and the impact of the specific human capital applied to eco-innovation by firms in the theoretical framework of the resource-based view theory (RBV).

Keywords: human capital; environmental accounting; eco-innovation; knowledge management; management control (search for similar items in EconPapers)
JEL-codes: O13 Q Q0 Q2 Q3 Q5 Q56 (search for similar items in EconPapers)
Date: 2019
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (5)

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