Copy the page URI to the clipboard
Demartini, Paola; Bernardi, Cristiana; Halari, Anwar and Dumay, John
(2025).
DOI: https://doi.org/10.1108/QRFM-03-2024-0074
Abstract
Purpose
This study aims to investigate the relationship between intellectual capital (IC) and sustainability in practice by developing and testing a management control tool to enhance sustainability through IC. The case tested is a publicly listed Italian information technology company.
Design/methodology/approach
Employing an interventionist research approach, the authors actively participated in a team tasked with designing a new IC reporting system. The methods of inquiry included in-depth interviews with project stakeholders and reviewing internal documents to offer a critical and performative analysis of IC practices in action. The resulting analysis led to the development of a new management control tool.
Findings
The management control tool developed in collaboration with the company not only significantly enhanced sustainability performance, it also fostered integrated thinking. Specifically, the tool helped to identify, measure and monitor firm-specific IC, including skills and competencies, knowledge and innovation, values, legitimacy, trust and reputation.
Originality/value
The findings contribute to the ongoing discourse on IC practices. Through new insights into the practical relationship between IC and sustainability, this paper affirms IC’s significance to businesses that want to improve their sustainability. The study also presents a methodical approach to integrating sustainability thinking into corporate practices, adding to the limited literature on how management control systems can promote corporate sustainability.
CORE (COnnecting REpositories)
CORE (COnnecting REpositories)
