*2.2. Economic Development*

Economic development is a dimension that deals with the outcomes and flow of money. It may involve looking at income or expenses, business climate factors, employment and business diversity factors and investing in technology. Specific examples include personal income, human resource costs, rotation of establishments, job growth, percentage of firms in each sector, technology, etc.

In this article, we propose two internal dimensions of a firm for economic development: human resource costs and information technology support.

## 2.2.1. Human Resource Costs

A firm must invest in the managemen<sup>t</sup> of its human resources, which will help to improve the performance of its employees and will more easily build a culture of values [12].

The literature has distinguished three main dimensions of human resources: intellectual, emotional and social. These are linked and interrelated to the improvement of organizational capacities [13]. Continued investment in employee job improvements can help firms implement PRAC [14]. Additionally, each dimension of human resources can enhance a firm's resources. For example, within the intellectual dimension, the firm can invest in improving knowledge; within the emotional dimension, the firm can invest in improving motivation; and within the social dimension, the firm can invest in improving employee relationships. All of these resources together are a source of PRAC [15,16].

## 2.2.2. Information Technology Support

This concept refers to the application of technology to introduce and implement PRAC [17]. Technology is a key element for the development of new knowledge and the implementation of new practices [18] by facilitating the rapid collection, storage and exchange of knowledge [19–22]. Well-developed technology integrates new mechanisms and practices [17] that can eliminate barriers to communication among departments in an organization [23,24]. Firms that are at the forefront of ITS have more mechanisms to adopt new sustainable practices. Therefore, ITS is a fundamental component in highly sustainable firms since they can reduce costs throughout their production [25].

ITS has non-reproducibility, non-substitutability and appropriability factors that help firms to obtain a competitive advantage [26]. The literature indicates that firms that have a high investment in ITS tend to have a good PRAC [27,28], as technology provides the necessary mechanisms to convert inputs into sustainable outputs [25,29]. Therefore, this study presents ITS as a significant component of PRAC. Previous studies indicated that ITS must be evaluated at the organizational level to determine its effects [27]. Therefore, ITS is considered a clear precedent for the creation and implementation of PRAC in firms [28,30].
