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

  • Graciele TonialEmail author
  • Alessandra Cassol
  • Paulo Maurício Selig
  • Eduardo Giugliani


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.


Sustainability Intellectual capital management Environmental, social, and economic sustainability practices 


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Copyright information

© Springer International Publishing AG, part of Springer Nature 2019

Authors and Affiliations

  • Graciele Tonial
    • 1
    • 2
    Email author
  • Alessandra Cassol
    • 3
  • Paulo Maurício Selig
    • 4
  • Eduardo Giugliani
    • 5
    • 6
  1. 1.Federal University of Santa Catarina (UFSC)FlorianópolisBrazil
  2. 2.Department of AdministrationUniversity of the West of Santa Catarina, UNOESCJoaçabaBrazil
  3. 3.Department of AdministrationUniversity Nove of Julho (UNINOVE)São PauloBrazil
  4. 4.Department of Engineering and Knowledge ManagementFederal University of Santa Catarina (UFSC)FlorianópolisBrazil
  5. 5.School of TechnologyPontifical University of Rio Grande do SulPorto AlegreBrazil
  6. 6.Knowledge ManagementFederal University of Santa CatarinaFlorianópolisBrazil

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