“…The international literature widely recognises that HC, structural capital and relational capital are the elements that make up intellectual capital (IC) – which is considered the main asset responsible for improving performance, competitiveness, innovation capacity and boosting the generation of value and sustainability of organisations (see Jordão and Novas, 2017; Xiao et al , 2017; Agostini et al , 2020; Jordão et al , 2022). Furthermore, the literature (e.g., Calabrò et al , 2020; Matos et al , 2020; Kaur and Kaur, 2022) also suggests that HC is the core element of IC and, therefore, the basis for permanent improvements not only at the organisational level but also bringing benefits in economic and social terms.…”