Sustainable development and intangibles: building sustainable intellectual capital

Sustainable intellectual capital is a promising starting‐point for the incorporation of environmental aspects into the general management system of a firm. This paper examines how sustainable intellectual capital helps to overcome the shortcomings of conventional approaches to environmental management systems. It does this by extending the concept of sustainability from relational capital to the three pillars of intellectual capital: human, structural and relational intellectual capital. A multiple case study was carried out with Spanish firms characterized by their high level of environmental leadership. The findings indicated that sustainable human intellectual capital, environmental training, information and awareness sessions help in the accumulation and utilization of knowledge. As for sustainable structural intellectual capital, the environmental technology portfolio is improved and new environmental departments are created. Regarding sustainable relational intellectual capital, the firm–environment link is very important. In the primary and secondary sectors suppliers become involved to a greater extent in the environmental management process, whereas in the service sector it is the customer who becomes more involved. Copyright © 2009 John Wiley & Sons, Ltd and ERP Environment.     

Hotel performance and knowledge sources in Spanish tourism districts

The present paper brings together two of the research lines which have proved most relevant in the field of strategic management during the last few years: the importance of knowledge as a source of competitive advantage; and the ease of access to that resource within clusters and/or industrial districts. More specifically, our work focuses on the tourism sector, analysing the extent to which the profitability of Spanish vacation hotels located along the Mediterranean coastline depends on internal and external knowledge, that is, on the knowledge resources generated at each destination. A multiple linear regression is designed for the empirical analysis. The evidence supports the hypothesis that the external knowledge generated at each destination is statistically significant, even though internal knowledge turns out to be more relevant in terms of hotel profitability.     

Students’ perception of CSR and its influence on business performance. A multiple mediation analysis

Firm managers play an important role in the implementation of corporate social responsibility (CSR) actions. Education is emerging as the key factor in developing a sense of moral responsibility amongst the business students who will eventually become company managers and decision makers. The aim of this research is, thus, twofold. First, to analyze the existence of a direct positive correlation between university students’ perception of CSR and its impact on business performance; and second, to examine the extent to which two factors (advantages brought by CSR and responsibilities toward stakeholders) act as mediation variables in the aforementioned correlation. The analysis was performed with a sample of 390 business‐related university students. Amongst the potential contributions made by this study we can highlight the possibility of knowing future managers’ way of thinking and of knowing the aspects where educational centers might improve their CSR teaching.     

Can formalization, complexity, and centralization influence knowledge performance?

Based on the theory of organizational design and on the theory of knowledge, this paper analyzes how the traditional variables which define a firm's organizational structure (formalization, complexity, and centralization) influence knowledge performance (the degree to which a firm generates knowledge internally and uses it to reach a competitive advantage). The paper tests three hypotheses using a sample of 164 large Spanish firms. The results show that organizational complexity and centralization exert a positive and a negative influence, respectively, on knowledge performance, which confirms the two hypotheses related to these variables. However, the analysis reveals no empirical evidence to confirm the hypothesis according to which formalization and knowledge performance have a positive relationship.