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

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Intellectual Capital Management as a Driver of Sustainability

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.

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Author information

Authors and Affiliations

  1. Federal University of Santa Catarina (UFSC), Florianópolis, Santa Catarina, Brazil

    Graciele Tonial

  2. Department of Administration, University of the West of Santa Catarina, UNOESC, Joaçaba, Brazil

    Graciele Tonial

  3. Department of Administration, University Nove of Julho (UNINOVE), São Paulo, Brazil

    Alessandra Cassol

  4. Department of Engineering and Knowledge Management, Federal University of Santa Catarina (UFSC), Florianópolis, Santa Catarina, Brazil

    Paulo Maurício Selig

  5. School of Technology, Pontifical University of Rio Grande do Sul, Porto Alegre, Brazil

    Eduardo Giugliani

  6. Knowledge Management, Federal University of Santa Catarina, Florianópolis, Brazil

    Eduardo Giugliani

Authors
  1. Graciele Tonial
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  2. Alessandra Cassol
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  3. Paulo Maurício Selig
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  4. Eduardo Giugliani
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Corresponding author

Correspondence to Graciele Tonial .

Editor information

Editors and Affiliations

  1. ICAA – Intellectual Capital Association, Santarém, Portugal

    Florinda Matos  & Valter Vairinhos  & 

  2. DINÂMIA’CET – IUL, Centre for Socioeconomic and Territorial Studies, Lisboa, Portugal

    Florinda Matos

  3. Universidade Federal de Santa Catarina, Santa Catarina, Brazil

    Paulo Maurício Selig

  4. The New Club of Paris e.V., Lund University, Vienna, Austria

    Leif Edvinsson

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Tonial, G., Cassol, A., Selig, P.M., Giugliani, E. (2019). Intellectual Capital Management and Sustainability Activities in Brazilian Organizations: A Case Study. In: Matos, F., Vairinhos, V., Selig, P.M., Edvinsson, L. (eds) Intellectual Capital Management as a Driver of Sustainability. Springer, Cham. https://doi.org/10.1007/978-3-319-79051-0_7

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