Safety Capital: The Management of Organizational Knowledge on Occupational Health and Safety.

Purpose – The concept of Safety Capital was developed by analyzing the creation and composition of the Intellectual Capital embedded in Occupational Health and Safety (OHS) systems. The paper aims to address this relationship.Design/methodology/approach – By drawing a theoretical link for the relationship between OHS activities and intellectual capital, guidelines for the management of organizational knowledge on OHS systems are outlined.Findings – The paper shows that occupational health and safety should be considered among the sources of intellectual capital of the firm.Originality/value – The theoretical framework is a potential guide for substantial improvement of advanced OSH management systems, a key element to visualize incentives to invest in safety and a powerful instrument for research in intellectual capital quantification.