Next Article in Journal
Exergy and Exergoeconomic Analyses of a Combined Power Producing System including a Proton Exchange Membrane Fuel Cell and an Organic Rankine Cycle
Next Article in Special Issue
Technology Valuation Method for Supporting Knowledge Management in Technology Decisions to Gain Sustainability
Previous Article in Journal
Community Supported Agriculture Farmers’ Perceptions of Management Benefits and Drawbacks
Previous Article in Special Issue
Intellectual Capital, Knowledge Sharing, and Innovation Performance: Evidence from the Chinese Construction Industry
Article Menu
Issue 12 (June-2) cover image

Export Article

Open AccessArticle

Measurement of the Human Capital Applied to the Business Eco-Innovation

1
Department of Management, University of Zaragoza, 1250009 Zaragoza, Spain
2
Department of Accounting and Finance—CIRCE Institute, University of Zaragoza, 1250009 Zaragoza, Spain
3
Department of Accounting and Finance, University of Zaragoza, 1250009 Zaragoza, Spain
*
Author to whom correspondence should be addressed.
Sustainability 2019, 11(12), 3263; https://doi.org/10.3390/su11123263
Received: 24 April 2019 / Revised: 7 June 2019 / Accepted: 10 June 2019 / Published: 13 June 2019
(This article belongs to the Special Issue Knowledge and Intellectual Capital Management for Sustainability)
  |  
PDF [1132 KB, uploaded 13 June 2019]
  |  

Abstract

Despite the growing number of studies on eco-innovation, the specific human capital applied to the eco-innovative processes by firms has not been thoroughly analyzed to date. Due to this gap, this study carries out an empirical research about the definition and measurement of the human capital applied to business eco-innovation in terms of knowledge. For this purpose, we define a human capital specific index (HCSI) to analyze the influence of firms’ human capital in their eco-innovative activities. The results have been obtained through the analysis of a sample of eco-innovative Spanish firms and they show some relevant implications for practitioners regarding the decision-making process in promoting eco-innovation and for the management control of eco-innovative processes. One of the study contributions for academics is to increase the knowledge about the measurement and the impact of the specific human capital applied to eco-innovation by firms in the theoretical framework of the resource-based view theory (RBV). View Full-Text
Keywords: human capital; environmental accounting; eco-innovation; knowledge management; management control human capital; environmental accounting; eco-innovation; knowledge management; management control
Figures

Figure 1

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).
SciFeed

Share & Cite This Article

MDPI and ACS Style

Ortega-Lapiedra, R.; Marco-Fondevila, M.; Scarpellini, S.; Llena-Macarulla, F. Measurement of the Human Capital Applied to the Business Eco-Innovation. Sustainability 2019, 11, 3263.

Show more citation formats Show less citations formats

Note that from the first issue of 2016, MDPI journals use article numbers instead of page numbers. See further details here.

Related Articles

Article Metrics

Article Access Statistics

1

Comments

[Return to top]
Sustainability EISSN 2071-1050 Published by MDPI AG, Basel, Switzerland RSS E-Mail Table of Contents Alert
Back to Top