...Lorena Para-González; Victor Hugo Arredondo-Méndez; Carlos Mascaraque-Ramírez Purpose The purpose of this paper is to study the relationships between human capital, digital transformation, corporate social responsibility ( CSR ) and Industry 4.0 to achieve higher performance. Design/methodology...

... as the economic value of two components: organisational capital and human capital. More recently, Guthrie et al. (2012 , p. 70) distinguished the three basic components of IC: human competencies (knowledge embedded in people), structural capital (knowledge embedded in the organisation and its systems...

...Stephen K. Nkundabanyanga; Waswa Balunywa; Venancio Tauringana; Joseph M. Ntayi Purpose – The purpose of this paper is to draw from multiple theories of upper echelons, stakeholder, agency, resource-based view and stewardship to establish the extent to which human capital (other than...

... in their annual report. It distinguishes information about human capital, which includes the items about human resources usually integrated in intellectual capital, and social and ethical aspects of information about employees. A content analysis of 105 companies' annual reports was conducted. Once...