A relação entre a responsabilidade social empresarial e o capital intelectual: um caso aplicado a uma organização industrial

• Autor(a) principal: Rebelo, Carla Filipa Leite
• Data de Publicação: 2022
• Tipo de documento: Dissertação
• Idioma: por
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10400.22/21286
• topic: Capital Intelectual; Capital Humano; Capital estrutural; Capital relacional; Organização industrial; Responsabilidade social empresarial; Intellectual Ccapital; Human capital; Structural capital; Relational Ccapital; Corporate social responsibility; Industrial organization; Contabilidade

The current information and knowledge society has raised Intellectual Capital (IC) as a central topic in business and research, namely concerning the impact and relationship established with the sustainable practices of companies. However, despite the empirical studies carried out in recent years, there is still a gap in the scientific literature concerning the analysis of the perception of employees about this phenomenon. Thus, the main objective of this study is to understand the impact of Corporate Social Responsibility (CSR) on the different dimensions of Intellectual Capital, based on the perception of the employees of an industrial organization. In methodological terms, based on a case applied to an industrial organization, a quantitative approach was chosen, through data collection by questionnaire survey. As far as data analysis is concerned, the Structural Equation Model was adopted to test the hypotheses in question. The results suggest that CSR practices contribute to the improvement of the three dimensions of Intellectual Capital (Human Capital, Structural Capital and Relational Capital), that is, there is a positive and significant effect of CSR in the different dimensions of intellectual capital. Thus, this study contributes theoretically to the literature, as it focuses on understanding the effect of CSR on IC, bringing new results that take into account the perception of employees. From a management-oriented perspective, it contributes to alerting and improving managers' perceptions of these concepts.