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Sustainability 2018, 10(9), 3161; https://doi.org/10.3390/su10093161

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

1
Department of Accounting and Finance, University of Zaragoza, 50005 Zaragoza, Spain
2
Department of Accounting and Finance and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain
3
Department of Management and CIRCE Institute, University of Zaragoza, 50005 Zaragoza, Spain
*
Author to whom correspondence should be addressed.
Received: 29 June 2018 / Revised: 31 August 2018 / Accepted: 31 August 2018 / Published: 4 September 2018
(This article belongs to the Section Economic, Business and Management Aspects of Sustainability)
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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. View Full-Text
Keywords: eco-innovation; resource-based view; environmental management accounting; project management control; corporate finance; circular economy eco-innovation; resource-based view; environmental management accounting; project management control; corporate finance; circular economy
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This is an open access article distributed under the Creative Commons Attribution License which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited. (CC BY 4.0).
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Portillo-Tarragona, P.; Scarpellini, S.; Moneva, J.M.; Valero-Gil, J.; Aranda-Usón, A. Classification and Measurement of the Firms’ Resources and Capabilities Applied to Eco-Innovation Projects from a Resource-Based View Perspective. Sustainability 2018, 10, 3161.

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