Aim:

An alternative definition to labor capital is suggested from a social perspective. Methods and techniques: A qualitative non-experimental methodology characterized by state-of-the-art analysis in relation to labor capital was put into practice, together with a context analysis in which companies develop their actions as a trend of development, which is part of corporate social responsibility. The technique used was content analysis.

Main results:

A definition of labor capital was made from a social perspective, in keeping with current trends in entrepreneurial activity, which include attachment to corporate social responsibility, and the main existing contributions to define labor capital based on the analysis of different criteria.

Conclusions:

A definition of labor capital was suggested in the form of a holistic combination of three perspectives (accounting, financial, and managing), plus a fourth perspective (social).

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