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The Impact of Sustainable Intellectual Capital on Sustainable Performance: A Case Study

Author

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  • José Vale

    (CEOS.PP—Centre for Organisational and Social Studies of Polytechnic of Porto, Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal)

  • Rafaela Miranda

    (Porto Accounting and Business School, Polytechnic Institute of Porto, 4465-004 Porto, Portugal)

  • Graça Azevedo

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal
    Center for Research in Accounting and Taxation, Polytechnic Institute of Cávado and Ave., 4750-810 Barcelos, Portugal)

  • Maria C. Tavares

    (Higher Institute of Accounting and Administration of University of Aveiro, University of Aveiro, 3810-193 Aveiro, Portugal)

Abstract

Intellectual 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.

Suggested Citation

  • José Vale & Rafaela Miranda & Graça Azevedo & Maria C. Tavares, 2022. "The Impact of Sustainable Intellectual Capital on Sustainable Performance: A Case Study," Sustainability, MDPI, vol. 14(8), pages 1-17, April.
    • Handle: RePEc:gam:jsusta:v:14:y:2022:i:8:p:4382-:d:788485
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    References listed on IDEAS

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    Cited by:

    1. Tomasz Sierotowicz, 2022. "Sources of Intellectual Capital Acquisition," Sustainability, MDPI, vol. 14(18), pages 1-21, September.
    2. Md. Sohel Rana & Syed Zabid Hossain, 2023. "Intellectual Capital, Firm Performance, and Sustainable Growth: A Study on DSE-Listed Nonfinancial Companies in Bangladesh," Sustainability, MDPI, vol. 15(9), pages 1-23, April.
    3. Rafał Prusak & Monika Górska & Paulina Skalik-Lubieniecka, 2023. "Strategic Patterns in the Concept of Sustainable Development of Manufacturing Processes in the Field of Knowledge Management in Companies Operating in the Metal Industry in Poland," Sustainability, MDPI, vol. 15(17), pages 1-28, September.
    4. Ngoc Phu Tran & Co Thi Huyen Dinh & Hien Thi Thu Hoang & Duc Hong Vo, 2022. "Intellectual Capital and Firm Performance in Vietnam: The Moderating Role of Corporate Social Responsibility," Sustainability, MDPI, vol. 14(19), pages 1-13, October.
    5. Mara Del Baldo & Federica Palazzi, 2023. "High-Growth Benefit Corporations: Leveraging on Intangibles—Insights from Italy," Sustainability, MDPI, vol. 15(14), pages 1-20, July.

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