Search

Purpose: The purpose of this paper is to examine the role of green intellectual capital in fostering societal sustainability. Also, this study investigated how co-creational customer capital mediates the relationship between green intellectual capital and societal sustainability. The paper draws attention to co-creating customer capital and understanding its impact on societal sustainability in high-contact service startups. Design/methodology/approach: Data were collected from responses from 376 high-contact service startup firms headquartered in the Indian subcontinent, particularly emerging markets. The proposed conceptual model was analyzed using the partial least squares structural equation modeling (PLS-SEM) approach. The analysis is based on primary data obtained from strategic-level employees. Findings: The results highlight the impact of co-creational customer capital in the Green Intellectual Capital – Societal Sustainability (GICS) model. Green intellectual capital components significantly influence societal sustainability outcomes in the existence of co-created customer values. It establishes customer capital as an essential factor that mediates the relationship between green intellectual capital and societal sustainability. Research limitations/implications: This research provides conceptualization and subsequent investigation of customer value creation in service-led startups. The construct co-creation is more appropriate for the service industry in common. Practical implications: This paper establishes co-created customer capital as an enabler in transforming underlying components of green intellectual capital into societal sustainability measures. Firms may generate higher customer value by pooling green human and relational capital along with active customer response and shared knowledge. This creates an organizational asset termed co-created customer capital specific to service industries. Originality/value: The article proposes a novel way to analyze customer value in service organizations. To the best of the authors' knowledge, no study has looked at how co-creational customer capital could act as a mediator between green intellectual capital and societal sustainability in the service industry context, particularly for SMEs and startups from emerging economies. Co-created customer capital may be used as an instrument to overcome managerial challenges in the context of transforming green intellectual capital into societal capital. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to propose and empirically test intellectual capital (IC) as a mediator in the corporate social responsibility (CSR) and financial performance (FP) relationship. Design/methodology/approach: The empirical research was conducted on 345 European firms listed in the STOXX Europe 600 index. To evaluate the mediating effect of IC, we applied the four-step Baron and Kenny model, tested through an ordinary least squares regression analysis. Findings: The findings highlighted a partial mediation of IC on the CSR–FP relationship, suggesting that the implementation of CSR strategies has a positive effect on the development of firms' IC, which in turn enhances firms' competitive advantage and superior long-term FPs. Originality/value: We found a new mediator in the CSR–FP relationship and we contribute to a new line of research that aims to study environmental and sustainability aspects strictly interrelated with IC and performances (sustainable intellectual capital). [ABSTRACT FROM AUTHOR]

Purpose: Congruent with the world-wide call to combat global warming concerns within the context of advancements in smart technology, artificial intelligence, robotics, algorithms (STARA), and digitalisation, organisational leaders are being pressured to ensure that talented employees are effectively managed (nurtured and retained) to curb the potential risk of staff turnover. By managing such talent(s), organisations may be able to not only retain them, but consequently foster environmental sustainability too. Equally, recent debates encourage the need for teams to work digitally and interdependently on set tasks, and for leaders to cultivate competencies fundamental to STARA, as this may further help reduce staff turnover intention and catalyse green initiatives. However, it is unclear how such turnover intention may be impacted by these actions. This paper therefore, seeks to investigate the predictive roles of green hard and soft talent management (TM), leader STARA competence (LSC) and digital task interdependence (DTI) on turnover intention. Design/methodology/approach: The authors used a cross-sectional data collection technique to obtain 372 useable samples from 49 manufacturing organisations in Nigeria. Findings: Findings indicate that green hard and soft TM and LSC positively predict turnover intention. While LSC amplifies the negative influence of green soft TM on turnover intention, LSC and DTI dampen the positive influence of green hard TM on turnover intention. Originality/value: Our study offers novel insights into how emerging concepts like LSC, DTI, and green hard and soft TM simultaneously act to predict turnover intention. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to investigate the relationship between intellectual capital (IC) and sustainability using practitioners’ perspectives and by developing an analysis of comments and practices published in 1,651 blog posts in one of the leading sources of sustainability research: CSRwire.com.Design/methodology/approach A total of 1,651 posts, containing more than 1.5 million words, published by experts in the field of sustainability are analysed using Leximancer and content analysis.Findings The results reveal IC and sustainability to be complex topics under active discussion by practitioners, and several links to the IC literature are identified and compared. The findings focus on the managerial practices applied by leading companies, as discussed by practitioners, that show IC and sustainability influence each other in answering a plurality of demands or logics.Research limitations/implications First, the authors identify the need to study the managerial practices proposed by practitioners, rather than their company reports. Second, the authors propose developing a trading zone for IC researchers and practitioners. Third, the authors reflect on the role of new communication tools, such as integrated reporting, to connect IC and sustainability. Finally, the authors conclude that the relationship between IC and sustainability could benefit from a fifth stage of IC research that considers justifications of the worth of IC and sustainability practices.Originality/value The paper is novel because it addresses concerns about the relationship between IC and sustainability by examining messages posted by practitioners, rather than examining company disclosures. This leads to an understanding of the impact of practices rather than the desires motivating practice. The results support the view that it is time to remove the boundaries of IC research and work towards reconciling the worth of IC to different people in different contexts. The authors argue that practitioners require scholars to reduce the ambiguity between IC and its expected results. This would open the door to a potentially productive way of understanding IC and the complexity of economic, social, and environmental value. In short, researchers should change their research questions from, “What is IC worth to investors, customers, society, and the environment?” to “Is managing IC a worthwhile endeavour?” [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to develop guidelines of what award winning companies, leading practice in integrated reporting (IR) disclose in their integrated reports about material issues and their materiality determination processes. Also, to provide insight into what they disclose about their perception of materiality.Design/methodology/approach A content analysis was conducted to investigate what the top 10 South African companies of the 2015 Ernst and Young Excellence in Integrated Reporting Awards disclosed in their 2014 and 2015 integrated reports about their materiality determination processes, material issues and what materiality means to them. Thematic analyses were conducted in developing guidelines.Findings All except one company applied the International Integrated Reporting Framework. The materiality determination processes, material issues and companies’ descriptions of materiality are diverse. Material issues most companies identified relate to employees, social and environmental issues, customers and sustainable performance.Practical implications The proposed guidelines will provide useful strategies for organisations embarking on the IR journey about what issues could be considered as material and therefore included in integrated reports. It also proposes activities companies can undertake to identify, evaluate and prioritise material issues and execute their materiality determination process.Originality/value This paper is the first to develop guidelines of material matters and materiality determination processes. It also adds to existing literature on IR practice and the application of materiality. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to explore and discuss possible solutions to integrate the concepts of smart city (SC) and intellectual capital management, especially referring to structural capital. On the basis of this, the authors propose a theoretical framework that highlights the relevance of structural capital for strategic and operational planning of smarter cities.Design/methodology/approach Using a neuropsychological analogy, the authors assume that the development of SCs corresponds to the development of a sensorial or even a nervous system for cities based on their structural capital, and the development of city intellectual capital (CIC) corresponds to a further phase of the cities’ mind development. The authors propose a practical framework that combines the concepts of city nervous system and city mind. It can be used as an instrument for project management. In this model, sensorial data – associated with the implementation of cities’ sensorial systems – should naturally contribute with open data to the development of higher abstract functions that in turn supports the creation of CIC.Findings This paper highlights the interrelations between intellectual capital (IC) (especially its structural component) and SC and their synergic capability of improving both an SC’s competitiveness and sustainability, and by this illustrates the benefits of combining both concepts in a common theoretical framework.Research limitations/implications Given the paper’s theoretical nature, the empirical validation of the proposed framework is missing. This limitation will be addressed in forthcoming empirical research.Originality/value By proposing a framework that combines the concepts of SC and IC, the paper contributes to theory development regarding the strategic management of cities and the application of IC. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to investigate the role of intellectual capital (IC) in promoting the sustainable development (SD) program of the Emilia-Romagna Health Service. The contributions of the following assets were investigated: leadership and competences, culture, performance measurement and incentives systems, social capital and technologies.Design/methodology/approach The case study was conducted following a hierarchical approach: perceptions of the regional directorate of public and social health, the general directors and healthcare professionals of the regional health system (the setting) were analyzed through interviews, focus groups and documentation in order to investigate: the emerging definition of SD within the setting; the role of IC, if any, in the achievement of the regional SD goals.Findings SD culture did not expand at the operative level because of the lack of involvement of healthcare professionals in a permanent dialogue for sustainability. Sustainability projects were not systematic which restricted the development of staff awareness of sustainability issues. Social capital enabled environmental projects and medical projects that increased patients’ involvement in disease management. Technology could help the shift toward sustainability, but it requires consideration of tangible and intangible costs for its successful adoption. SD performance measurement and incentives were in their infancy and cost accounting continues to dominate the healthcare sustainability debate.Research limitations/implications Despite the low number of healthcare professionals involved in the focus groups, the paper represents one of the first attempts to frame their perceptions on SD implementation in healthcare.Practical implications Regional institutions should consider new ways of enacting SD which should be more inclusive of healthcare professionals. The establishment of a permanent interdisciplinary dialogue on sustainability would develop human, social and structural capital for sustainability. Healthcare organizations should monitor the environmental and social effects of their operations to enact their primary mission: the promotion of health.Originality/value The paper contributes to theory development related to the role of IC for SD in the public sector context and, in particular, in the healthcare sector where evidence is currently limited. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to propose a theoretical-conceptual model supporting the analysis of the effects of small- and medium-sized enterprises (SMEs) networks on knowledge management (KM) and intellectual capital (IC).Design/methodology/approach The paper reviews literature on KM, IC and networks theories. The role of SMEs networks on KM and IC was discussed, analysing previous studies that supported the proposition of the model in question. In such model SMEs networks are seen as knowledge networks which are analysed in terms of the network formation process, the context, the strategy, the organisational culture and the stimuli for the sharing of knowledge. KM is observed in terms of knowledge creation, systematisation and sharing. Finally, IC encompasses human capital, structural capital and relational capital. It is noteworthy that KM and IC were considered deeply and closely related.Findings The conclusions obtained help to fill an important gap in the management, accounting, KM and IC literature, showing that the processes of creating, acquiring, maintaining, systematising and sharing information and knowledge and IC generation in SMEs networks can be influenced by the network formation process, by the organisational context, as well as by the strategy, organisational culture and stimuli to sharing knowledge.Research limitations/implications The paper provides a theoretical contribution by increasing understanding of the effect of SMEs networks on KM and IC practices – an understanding still at the early stages in the literature. Moreover, the originality of the model proposed extends the relevance of this research, as the literature does not contain a sufficiently established and tested approach that simultaneously provides a clear view of the relations between SMEs, networks, KM and IC, highlighting how SMEs can use networks as a strategy to achieve a more effective management of the knowledge assets forming IC. So, the paper offers several avenues for future research.Practical implications Based on previous empirical research, it was perceived that the original model presented in this paper is consistent, collaborating to improve management practice, providing a competitive benchmarking process. This can allow analysts, managers and other decision makers, by using SMEs networks to improve organisational performance, innovation, sustainability, competitiveness and value.Originality/value The paper presents an innovative theoretical-conceptual model focussed on the role of SMEs networks on KM and IC, indicating a strong link between the former and the latter in such enterprises in terms of performance, innovation, sustainability, competitiveness and value, an issue whose understanding, although quite relevant, is still incipient in the literature. [ABSTRACT FROM AUTHOR]

Purpose One of the main contemporary challenges in organisations is finding ways of measuring their intellectual capital (IC), and its effects on competitiveness and financial sustainability. The purpose of this paper is to analyse the influence of IC on the long-term financial performance of Brazilian companies.Design/methodology/approach Considering that previous studies have not been able to explain the role of IC in financial sustainability (measured by long-term corporate performance), this paper attempts to fill this gap by means of a quantitative, descriptive and applied study. Based on the theories of knowledge management, accounting and finance, the authors have undertaken a study of the companies listed on the BM&FBovespa, based on secondary data, using a multi-industrial cut, over the period 2005 to 2014, using descriptive and multivariate statistics.Findings The analysis supports three major conclusions: IC influences positively the profitability and corporate return of these companies; the more intangible-intensive public companies listed on the BM&FBovespa demonstrate higher financial sustainability than the others, in terms of profitability and corporate return, either individually, globally or by industry; and that IC helps increase financial performance, systematically, over time.Research limitations/implications Contributions of the following types were sought: theoretical (increasing an understanding of the effects of IC on business performance from a long-term perspective – an understanding that is still only incipient in the management literature); and empirical (increasing an understanding of the role of IC in the differentiation of companies, in organisational profitability and on the return on applications of resources).Practical implications The original proposal for the measurement of financial performance presented in this paper proved to be valid and consistent, complementing what is known about the subject under examination, contributing to the improvement of management theory and practice and providing a competitive benchmarking process. This can make it possible for company analysts or managers to evaluate their company in relation to its industry or its market as a whole by means of such indicators, individually or combined with other quantitative or qualitative metrics.Originality/value The results of this research reduce a gap in the management and accounting literature, as they shed light on the performance measurement process. In addition to the range and depth of the statistical tests carried out, attention should be drawn to the originality of the proposal presented in this paper. This facilitates the measurement of the effects of IC on financial performance through the selection and application of specific indicators for the assessment of the contribution of IC to organisational results. [ABSTRACT FROM AUTHOR]

Purpose – The purpose of this paper is to explore whether and how the intellectual capital (IC) approach and concepts could be fruitfully adapted to study the smart city phenomenon from a managerial point of view. Design/methodology/approach – This study is based on a long-term, in-depth ethnographic exploration of the vast global community, which is created around the smart city movement. Findings – The analysis suggests that, in order to effectively analyse a smart city context through the IC lens, the traditional IC framework needs to be extended for: expected outcomes, which should also include sustainability, resilience and quality of life; categories of key resources, which should also include institutional capital and environmental capital; units of analysis, which should also include territorial systems, such as transportation or waste; and key managerial challenges implied. As a final result, a smart city intellectual capital (SC-IC) framework is proposed. Research limitations/implications – Most of the cases analysed in this study are European; further studies are advisable to better investigate non-European smart city contexts. Practical implications – The paper suggests that the knowledge management, project portfolio management and network management approaches are crucial to better support managerial practices in smart city organizations. Originality/value – The SC-IC framework allows for a clear definition of the smart city organization, as a new knowledge-based, project-oriented, network-shaped type of organization. Therefore, the SC-IC framework provides smart city research with a consistent rooting in management studies. Further, this paper contributes to the fourth stage of IC research. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to empirically test the relations among different knowledge management (KM) factors, such as human capital (HC), processes and information systems (IS) on organizational sustainable competitive advantage (CA), within the SMEs context.Design/methodology/approach Structured questionnaires were distributed to CEOs and managers of Portuguese organizations through an electronic survey. Partial least squares software was utilized to analyze the data.Findings The measurement model results identify and validate the dimensions of HC, processes and IS representing the KM construct. The structural model results demonstrate that HC and processes have a direct and significant impact on organizational CA, on the customer and financial dimensions, respectively. IS indirectly and significantly influence organizational CA, mediated by HC and processes.Research limitations/implications The sample size includes mostly service business and SMEs. Other organizations sectors, such as industry, should be analyzed in order to develop a comparative cross-sectorial study.Practical implications This study establishes suggestions for managers to make legitimate decisions concerning investments on knowledge assets and organizational capabilities that can foster business growth and sustainable CA within a SMEs context.Originality/value The authors propose a mediation mechanism showing that the relationship between IS and sustainable CA is not direct, but it is mediated by HC and processes. This mechanism points out some critical issues for the strategic knowledge and intellectual capital assets, as a source of organizational CA. [ABSTRACT FROM AUTHOR]

Purpose Integrated thinking is central to the International Integrated Reporting Council’s (IIRC’s) integrated reporting (IR) framework, which is in turn is related to a potential resurgence of intellectual capital (IC) reporting. However, it remains unclear how key IR stakeholders understand this concept in theory or practice. The purpose of this paper is to explore how key stakeholders interpret integrated thinking; and how pilot organizations are applying integrated thinking in practice.Design/methodology/approach The study involved in-depth semi-structured interviews with key IR stakeholders in Australia, including two IR pilot organizations, one professional association, an accounting professional body, an accounting firm and two IIRC officials.Findings First, the IIRC has not fully defined and articulated the concept of integrated thinking, and there is no shared consensus among practitioners. Second, there is evidence of an evolving understanding of integrated thinking within practice. What remains unclear is how this understanding will develop over time.Research limitations/implications Since interviews were conducted with a relatively small sample of participants in Australia, the results may not be generalizable across different contexts. The study emphasizes the need to interpret carefully IR’s potential contribution to organizational practice through either reporting in general, or IC reporting in particular.Originality/value Despite the centrality of integrated thinking to IR, there has been limited research to date on the concept. Clarifying what integrated thinking means in practice can improve our understanding of a key IR concept, and can advance our understanding of IR’s potential to improve IC reporting and research. [ABSTRACT FROM AUTHOR]