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Classification and Measurement of the Firms’ Resources and Capabilities Applied to Eco-Innovation Projects from a Resource-Based View Perspective

Pilar Portillo-Tarragona (), Sabina Scarpellini (), Jose Moneva, Jesus Valero-Gil () and Alfonso Aranda-Usón ()
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Pilar Portillo-Tarragona: Department of Accounting and Finance, University of Zaragoza, 50005 Zaragoza, Spain
Sabina Scarpellini: Department of Accounting and Finance and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain
Jesus Valero-Gil: Department of Management and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain
Alfonso Aranda-Usón: Department of Accounting and Finance and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain

Sustainability, 2018, vol. 10, issue 9, 1-23

Abstract: Interest from academics, policy–makers and practitioners in eco-innovation has increased as it enables the optimization of the use of natural resources improving competitiveness and it provides a conceptual framework for corporate sustainability. In this context, this paper provides an in-depth analysis and a wide classification of the specific indicators for the integrated measurement of eco-innovation projects in business from a resource-based view (RBV). The specific metrics were tested to measure the economic-financial and environmental resources and capabilities applied by five Spanish firms to eco-innovation projects, selected as case studies.

Keywords: eco-innovation; resource-based view; environmental management accounting; project management control; corporate finance; circular economy (search for similar items in EconPapers)
JEL-codes: Q Q0 Q2 Q3 Q5 Q56 O13 (search for similar items in EconPapers)
Date: 2018
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