“…The characterization is divided into two blocks. The first includes variables that are validated in the scientific literature as determining factors in corporate training, such as company size (Holtmann & Idson, 1991;Black, Noel & Wang, 1999;Crespo & Sanz, 2000;Caparrós et al, 2005); the type of employment relationships (García-Espejo, 1999;Planas & Passard, 2000;Tugores & Alba-Ramírez, 2002;Caparrós, Navarro & Rueda, 2004;Castany, 2008), the sector (Harris, 1999;García Moreno et al, 2007;Turcotte, Léonard & Montmarquette, 2003), the foreign capital investment (Alba-Ramírez, 1994), level of training of employees (Peraita, 2000;García Moreno et al, 2007), among other variables. The second block provides a more detailed analysis of research and development activities, innovation, and technology uses, to validate the association between the existence of innovative activity in a company and corporate investment in human capital development, as stated by Alba-Ramírez (1994) or García Moreno et al (2007) for the Spanish economy.…”