The article is intended as a contribution to the ongoing conceptual development of corporate sustainability. At the business level sustainability is often equated with eco-efficiency. However, such a reduction misses several important criteria that firms have to satisfy if they want to become truly sustainable.

This article discusses how the concept of sustainable development has evolved over the past three decades and particularly how it can be applied to the business level. It then goes on to describe the three types of capital relevant within the concept of corporate sustainability: economic, natural and social capital.

From this basis we shall then develop the six criteria managers aiming for corporate sustainability will have to satisfy: eco-efficiency, socio-efficiency, eco-effectiveness, socio-effectiveness, sufficiency and ecological equity. The article ends with a brief outlook towards future research. Copyright © 2002 John Wiley & Sons, Ltd. and ERP Environment

Beyond the business case for corporate sustainability

https://www.utdallas.edu/~ggd021000/2001_Linking%20Two%20Dimensions%20of%20Entrepreneurial%20Orientation%20to%20Firm%20Performance.pdf

Linking two dimensions of entrepreneurial orientation to firm performance: the moderating role of environment and industry life cycle

This conceptual paper discusses how we can consider a particular city as a smart one, drawing on recent practices to make cities smart. A set of the common multidimensional components underlying the smart city concept and the core factors for a successful smart city initiative is identified by exploring current working definitions of smart city and a diversity of various conceptual relatives similar to smart city. The paper offers strategic principles aligning to the three main dimensions (technology, people, and institutions) of smart city: integration of infrastructures and technology-mediated services, social learning for strengthening human infrastructure, and governance for institutional improvement and citizen engagement.

https://inta-aivn.org/images/cc/Urbanism/background%20documents/dgo_2011_smartcity.pdf

Conceptualizing smart city with dimensions of technology, people, and institutions

Measuring Organizational Performance: Towards Methodological Best Practice

The purpose of this empirical study is to investigate the three elements of intellectual capital, i.e. human capital, structural capital, and customer capital, and their inter‐relationships within two industry sectors in Malaysia. The study was conducted using a psychometrically validated questionnaire which was originally administered in Canada. The main conclusions from this particular study are that: human capital is important regardless of industry type; human capital has a greater influence on how a business should be structured in non‐service industries compared to service industries; customer capital has a significant influence over structural capital irrespective of industry; and finally, the development of structural capital has a positive relationship with business performance regardless of industry. The final specified models in this study show a robust explanation of business performance variance within the Malaysian context which bodes well for future research in alternative contexts.

Intellectual capital and business performance in Malaysian industries

Intellectual capital is a phrase covering corporate brainpower, information technology, and relationships with customers and suppliers, all of which influence a company's ability to make money They are all factors which tend to get overlooked because they are intangible and do not show up on a balance sheet Yet without them, a good company can founder This guide shows how to measure, manage and grow these hidden values as if they were money and takes accounting to a new level It establishes the need for identifying hidden assets, develops principles for intellectual accounting, explains the metrics, applies the model with real examples and provides an action plan for managing development and growth of intellectual capital

Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower

From the Publisher:
Providing an organizational system that helps managers maximize the flow of intellectual capital in their companies, Intellectual Capital presents the insights gained by leading experts from the practice, research, and consulting side of business management. Starting with a definition of intellectual capital and its main components, the book offers a step-by-step "process model" to rooting out corporate inefficiency at all levels. Illustrated with vivid case studies, the book also covers the latest thinking and practices of the "second generation" of intellectual capital practices, from consolidating intellectual capital measures into a single "IC Index" to linking them with shareholder value creation systems.

Intellectual Capital: Navigating the New Business Landscape

Developing intellectual capital at Skandia

El capital intelectual: cómo identificar y calcular el valor de los recursos intangibles de su empresa

After posing some questions regarding the nature of intellectual capital, the paper explores IC through observing the changes in market dynamics and organizational structure. An IC growth model is discussed which involves visualizing IC, human capital injection, human capital transformation into structural capital, and structural capital injection.

Leif Edvinsson

Papers

Intellectual Capital: Realizing Your Company's True Value by Finding Its Hidden Brainpower

Intellectual Capital: Navigating the New Business Landscape

Developing intellectual capital at Skandia

El capital intelectual: cómo identificar y calcular el valor de los recursos intangibles de su empresa

Some perspectives on intangibles and intellectual capital 2000