智力资本
问责
关系资本
公司治理
循环经济
业务
可验证秘密共享
首都(建筑)
产业组织
会计
经济
服务(商务)
论证(复杂分析)
服务提供商
金融资本
经济资本
人力资本
公共关系
知识管理
微观基础
民主
合并(业务)
结构性资本
持续性
财务
经济体制
善治
审计
社会学
作者
Davide Calandra,Federico Lanzalonga,Paolo Biancone,Andrei Bonamigo
标识
DOI:10.1108/jic-01-2026-0010
摘要
Purpose This study strengthens the theoretical consolidation of circular intellectual capital (CIC) by examining how circularity is made practicable, durable and legitimate through configurations of human, structural and relational capital in a highly regulated circular service ecosystem. Design/methodology/approach We adopt a qualitative, theory-building single-case design in the waste electrical and electronic equipment (WEEE) sector. Primary data include 12 semi-structured interviews with 10 senior informants (organisational actors and external experts/managers), complemented by triangulation. Data were analysed inductively through the Gioia methodology, moving from informant-centric concepts to researcher-centric themes and aggregate dimensions. Findings CIC emerges as an assurance-oriented infrastructure. Circular structural capital centres on a “chain of evidence” (traceability, authorisation coherence, standardisation and audits) that renders circularity verifiable and auditable. Circular human capital is characterised by hybrid technical, regulatory, and safety competences sustained through learning loops. Circular relational capital operates as ecosystem governance (partner qualification, shared standards, and collaborative problem-solving). A hybrid social–environmental mission and evidence-based accountability further stabilise CIC and mitigate risks of symbolic circularity. Originality/value Our study advances CIC beyond disclosure-centred accounts by theorising verification and accountability infrastructures as constitutive elements of credible circularity, with implications for the management and governance of regulated circular service ecosystems. Unlike green intellectual capital, which primarily extends intellectual capital through firm-level environmental orientation, the revised argument shows that CIC becomes analytically distinctive when circular outcomes depend on ecosystem-level verification, reverse-flow coordination, and accountability infrastructures.
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