Intellectual and environmental capital
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Título: | Intellectual and environmental capital |
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Autor/es: | Claver-Cortés, Enrique | López-Gamero, María D. | Molina-Azorín, José F. | Zaragoza Sáez, Patrocinio del Carmen |
Grupo/s de investigación o GITE: | Estrategia Competitiva, Diseño Organizativo, Gestión de la Calidad y Gestión Medioambiental |
Centro, Departamento o Servicio: | Universidad de Alicante. Departamento de Organización de Empresas |
Palabras clave: | Intellectual capital | Financial reporting | Ecology | Knowledge mapping | Balanced scorecard |
Área/s de conocimiento: | Organización de Empresas |
Fecha de publicación: | 2007 |
Editor: | Emerald Group Publishing Limited |
Cita bibliográfica: | CLAVER CORTÉS, Enrique, et al. "Intellectual and environmental capital". Journal of Intellectual Capital. Vol. 8, No. 1 (2007). ISSN 1469-1930, pp. 171-182 |
Resumen: | Purpose – Faced with increasing environmental problems, traditional methods for transmitting information regarding corporate environmental actions are insufficient. Accordingly, the purpose of this paper is to suggest the environmental capital report, the knowledge map and the balanced scorecard as alternative instruments to provide the environmental information needed to develop internal corporate activity and meet the requirements of society. Design/methodology/approach – A practical approach is applied to facilitate understanding of some sections of these tools, analysing the GRI reports of certain environmentally proactive firms. Findings – The findings show that the environmental information provided relates mainly to collaborations established with stakeholders and to the development of internal processes aimed at preserving and protecting the environment. Accordingly, it could be said that the environmental capital report proposed in this paper seems to be materialized in the GRI report. Moreover, the production and R&D sections of the knowledge map and the internal processes and relational perspective sections of the balanced scorecard are the most common environmental information given by the companies analyzed. Originality/value – The value of this paper lies mainly in showing several tools that could be used by companies in order to spread their efforts in protecting and preserving the environment. |
URI: | http://hdl.handle.net/10045/12344 |
ISSN: | 1469-1930 (Print) | 1758-7468 (Online) |
DOI: | 10.1108/14691930710715123 |
Idioma: | eng |
Tipo: | info:eu-repo/semantics/article |
Revisión científica: | si |
Versión del editor: | http://dx.doi.org/10.1108/14691930710715123 |
Aparece en las colecciones: | INV - EDOCMA - Artículos de Revistas INV - DECI-GLOBAL - Artículos de Revistas |
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