Intellectual Capital Management and Sustainability Activities in Brazilian Organizations: A Case Study

Graciele Tonial (), Alessandra Cassol, Paulo Maurício Selig and Eduardo Giugliani ()
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Graciele Tonial: Federal University of Santa Catarina (UFSC)
Alessandra Cassol: University Nove of Julho (UNINOVE)
Paulo Maurício Selig: Federal University of Santa Catarina (UFSC)
Eduardo Giugliani: Pontifical University of Rio Grande do Sul

Chapter Chapter 7 in Intellectual Capital Management as a Driver of Sustainability, 2019, pp 119-138 from Springer

Abstract: Abstract The objective of this study is to understand how Intellectual Capital Management (ICM) enhances and supports sustainability activities in Brazilian organizations. The research method is qualitative and exploratory, based on a single case study, employing semi-structured in-depth interviews, analyses of secondary data, and direct observation. Data were analyzed using the content analysis technique with the aid of Atlas.ti, version 8, qualitative software. The results demonstrated that implementation of routines that support ICM led to development of new capabilities that strengthen all dimensions of intellectual capital (human, structural, and relational). The results also support the conclusion that organizations that have ICM practices optimize sustainability-oriented activities based on the Triple Bottom Line (TBL) model. Empirical contributions can be made with the results observed, regarding the debate on ICM practices, which are capable of enhancing actions oriented towards organizational sustainability. Theoretically, we hope to point to the beginning of a research agenda that deals with the relevance of ICM to the adoption of sustainable strategies and the value around all of the dimensions within the intellectual capital for development in this process.

Keywords: Sustainability; Intellectual capital management; Environmental; social; and economic sustainability practices (search for similar items in EconPapers)
Date: 2019
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Persistent link: https://EconPapers.repec.org/RePEc:spr:sprchp:978-3-319-79051-0_7

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DOI: 10.1007/978-3-319-79051-0_7

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