Intellectual capital (IC) has become one of the most valuable resources of an organisation. Along with the increasing concerns for sustainable practices, a new concept has emerged: Sustainable IC (SIC). However, research on SIC is scarce, especially when addressing its relationship with sustainable organisational performance. Through a case study conducted on a small- and medium-size industrial orthopaedic footwear organisation, we aimed to assess how an organisation’s internal stakeholders perceive the concepts of SIC, sustainability, and sustainable performance and to comprehend better the effect of SIC on the economic, social, and environmental dimensions of sustainable organisational performance. Evidence suggests that the stakeholders were not familiar with the SIC concept and overemphasised the environmental dimension when referring to both sustainability and sustainable performance concepts. Furthermore, it was found that the organisation’s sustainable performance was affected by all its SIC components (human, structural, and relational). This study contributes to the development of two different but complementing areas of research: IC and sustainability. It also provides important managerial implications for industrial organisations concerned with their performance. Finally, generalisation for other situations should only be conducted in a theoretical fashion.

The new public management reforms have led to significant changes in higher education institutions (HEIs) regarding the management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on MAC in these types of organizations through a systematic literature review (SLR). The PRISMA guidelines were followed, and data were collected from the Web of Science and Scopus databases. The final sample encompassed 50 articles, published between 1981 and 2020. The results show that MAC research tends to focus on management control systems and performance evaluation systems. They also suggest that, although the development and implementation of various MAC tools are crucial for HEIs, such implementation often is partial. This is due to the stakeholders’ perceptions/attitudes regarding the importance of such tools. The results also indicate that institutional theory is the most addressed one. Most of the time, HEIs implement MAC tools due to external pressures. By synthesizing the main trends in MAC, this SLR intends to provide a theoretical contribution to the literature in this research field. Several themes for further research are suggested, such as assessing the relationship between MAC and the management of “knowledge” and intellectual capital in these institutions, and addressing sustainability issues. From a practical viewpoint, HEI managers can obtain important insights to apply the most appropriate tools to their institutions.

The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none include disclosure of social accounting information or the analysis of research paradigms. This article reviews the research on social accounting disclosure and tries to answer the following research questions: What research streams have been followed? Which theories and research paradigms have been used? The search for articles to be included in the literature review was performed through the Web of Science. The 126 articles obtained were later analyzed using Bibliometrix software. Results expose the growing interest in this theme and identify three distinct research lines (three clusters): Cluster 1—Social accounting disclosures, Cluster 2—Legitimacy vs. disclosure of social accounting, and Cluster 3—Motivations for disclosure of social accounting. The main contribute of this article resides, on the one hand, in the fact that no literature review articles have been found that include the theme of the disclosure of information on social accounting and, on the other hand, the treatment of data has been done with innovative software, an R package for bibliometric and co-citation analysis called Bibliometrix. As well as mapping the literature, another theoretical contribution of this study was identifying the main research approaches used in the studies. Within the paradigmatic plurality of social accounting research, the results suggest that social accounting research can also be critically addressed when addressing the sustainability challenges posed by climate change or carbon emissions, among many other aspects. This study is, to our knowledge, the first bibliometric review done about social accounting information disclosure.

Purpose: – The purpose of this paper is to discuss and analyse how intellectual capital (IC) is created and deteriorated in a meta-organization by assessing the interdependency between the collective IC of the meta-organization and the individual IC of its members. Design/methodology/approach: – A case study conducted in a seaport is adopted to explore how creation or deterioration of IC at one level of analysis affects the IC at the other. Four different illustrations are provided, depicting different instances of articulation between both types of IC. Findings: – Evidence suggests that, in a meta-organization, IC appears as a function of both individual and collective IC dimensions. Changes in the meta-organization’s IC or in its members’ IC may have different impacts on each other, generating intellectual assets or intellectual liabilities at both levels. Evidence also suggests that those changes in IC should be analysed in a longitudinal way, since both levels affect each other in different ways over time. Research limitations/implications: – Despite the validity of the interpretations provided in the context of the case study, generalization to other situations should be conducted only in a theoretically framed manner. Practical implications: – This study provides important strategic and managerial implications for meta-organizations and their members, who are concerned with their performance. Originality/value: – Although there have been some efforts to apply the traditional IC methodologies to a bigger scope, such as regions or nations, some meso level empirical contexts are yet far unexplored, such as the case of meta-organizations. Furthermore there is a gap in management sciences’ research on seaports.

This paper’s goal is twofold: it aims to assess the performance of 58 Iberian banks and explore the relationship between such performance and the banks’ Intellectual Capital (IC) efficiency during a post-crisis period. As long as the authors are aware, there is a gap in the literature in exploring the relationship between banks’ global performance and IC efficiency. First, the Data Envelopment Analysis model was adopted to measure the efficiency of Iberian banks and rank them according to their performance. Data were collected digitally, specifically by using the Bankscope database provided by Bureau van Dijk. Results show that by improving their resources management practices, banks can significantly increase their efficiency. Then, fractional regressions were used to infer the relationship between IC’s efficiency and the scores obtained in the first stage. Results suggest that Iberian banks’ global performance is mainly determined by their human capital efficiency. Finally, this study stresses the importance of IC measurement to support more efficient decision-making by bank managers.

Europe has just published a new Directive on Corporate Sustainability Reporting disclosure and is elaborating new European Sustainability Reporting Standards. To analyze whether companies are complying with the new disclosure requirements before the Corporate Sustainability Reporting Directive (CRSD) on sustainability comes into force, a content analysis was carried out on the corporate reports of 12 companies in the Portuguese Stock Index of Euronext Lisbon for the year 2022, complemented by the score analysis technique. From the study of general disclosures (European Sustainability Reporting Standards—ESRS 2), we concluded that although some companies already comply with various requirements of this standard, they are not disclosing all the information required by ESRS 2 on sustainability. We also concluded, by analyzing the companies’ reports for 2022, that the requirements of the CSRD have different levels of disclosure.