Sustainable intellectual capital as a roadmap to sustainability: a systematic literature review

Abstract

The research aims to analyse the evolution of scientific production on sustainable intellectual capital (SIC) and to identify the fundamental characteristics of this type of studies. To this end, a systematic review has been carried out, analysing a total of 32 articles from 2008 to 2021. The study shows a notable increase in the number of publications dealing with SIC in the last three years, with 71.87% of the research published in that period. In terms of the methodologies used, it is worth noting the existence of a greater number of studies that apply quantitative methodologies as opposed to qualitative ones. Regarding the sector, the selected studies have focused on the analysis of companies in the secondary sector, more specifically manufacturing companies. Moreover, these studies have been prominent in developing countries such as Taiwan, Thailand and China, with the case of Taiwan being particularly significant.