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Journal of Intellectual Capital
Article . 2007 . Peer-reviewed
License: Emerald Insight Site Policies
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Intellectual and environmental capital

Authors: Claver-Cortés, Enrique; López-Gamero, María D.; Molina-Azorín, José F.; Zaragoza Sáez, Patrocinio del Carmen;

Intellectual and environmental capital

Abstract

PurposeFaced 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/approachA practical approach is applied to facilitate understanding of some sections of these tools, analysing the GRI reports of certain environmentally proactive firms.FindingsThe 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/valueThe 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.

Country
Spain
Related Organizations
Keywords

Ecology, Organización de Empresas, Intellectual capital, Balanced scorecard, Financial reporting, Knowledge mapping

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    Top 10%
    influence
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
34
Top 10%
Top 10%
Average
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