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Article
Publication date: 21 September 2020

Mutalib Anifowose, Salihin Abang and Muntaka Alhaji Zakari

This paper examines the going concern of integrated reporting <IR> as the pessimistic about its sustainable value relevance is gaining momentous. The study employs a…

Abstract

Purpose

This paper examines the going concern of integrated reporting <IR> as the pessimistic about its sustainable value relevance is gaining momentous. The study employs a quantitative approach to data analysis and mainly sourced secondary data from integrated reports of 83 sampled companies.

Design/methodology/approach

Utilising data from the companies' integrated reports from 2015 to 2018, the study analyses the impact of <IR> capitals disclosure on corporate sustainable value. <IR> was proxied by its six capital elements, which include financial, manufactured, human, intellectual, natural and social, and relationship capitals, while sustainable value was surrogated by the cost of financing and revenue growth rate. The study develops a checklist and utilises content analysis to score the quality of disclosure by sample companies during the period.

Findings

The longitudinal panel data analysis results reveal that on overall disclosure, <IR> capital has a significant positive effect on the revenue growth but fails to document such on the cost of financing. Meanwhile, on the individual level, human capital and natural capital disclosure have an indirect effect on the cost of financing, while all the six subclassifications affect the revenue growth of the sampled companies.

Research limitations/implications

The study sampled only 83 companies across the region due to the limited availability of data. Therefore, the generalisation of findings might be hindered, and further examination might be considered as more data become available.

Practical implications

The study would support the regulators in developing countries to monitor <IR> practices for their domestic companies. It would assist the International Integrated Reporting Council (IIRC) to review the industry's current <IR> practices and give the reason for better <IR> implementation in the future, from both minority and majority economies.

Originality/value

The study is among the pioneer studies that would consider <IR> research across the Asian continent. The study contributes to the recent discussion about sustainable value relevance of <IR>. Also, it would provide some level of incentive to those charged with governance concerning the voluntary compliance with the <IR> framework.

Details

Asian Review of Accounting, vol. 28 no. 4
Type: Research Article
ISSN: 1321-7348

Keywords

Content available
Article
Publication date: 23 April 2020

Federico Alvino, Assunta Di Vaio, Rohail Hassan and Rosa Palladino

This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a…

Abstract

Purpose

This paper investigates the literary corpus on the role of intellectual capital (IC) for the sustainable and innovative development of organisations. It provides a quantitative overview of the academic literature that constitutes this field. The paper discusses whether IC, through the implementation of knowledge management (KM) processes, can influence the entrepreneurial orientation (EO) towards the creation of sustainable business models (SBMs), which are outlined in the Sustainable Development Goals (SDGs) 2030 agenda and adopted by all United Nations member states in 2015.

Design/methodology/approach

Based on a database containing 45 publications in the English language with a publication date from 1990 to 2019 (October), a bibliometric analysis was conducted. Data on publications, journals, authors and citations were collected, re-checked and examined by applying bibliometric measures.

Findings

The bibliographic analysis identified that the research published on IC in the perspective of sustainability focusses mainly on the measurement of results, in terms of increased business performance. The results show that the IC is linked to the concept of long-term value. Therefore, the development potential of the IC is linked to the 2030 agenda for sustainable development (SD). These results also provide a framework for the literature on IC and SDGs by highlighting the connection with the EO to develop SBMs.

Originality/value

This paper contributes to the literature on IC as a driver for SD. In more detail, it provides a systematic review of the literature on these topics under the umbrella of the SDG perspective.

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Article
Publication date: 21 June 2021

Aarif Mohd Sheikh

The term “social innovation” refers to interorganizational activity ostensibly designed to address environmental issues. Green intellectual capital (IC) has been…

Abstract

Purpose

The term “social innovation” refers to interorganizational activity ostensibly designed to address environmental issues. Green intellectual capital (IC) has been considered to be a vitally important mechanism for companies to move towards green production. By adopting the Intellectual capital-based view (ICV) as the underpinning theory, this study aims to investigate the green intellectual capital and social innovation tie-up.

Design/methodology/approach

A quantitative research approach was adopted in this study. The mail survey was used to collect data from managers of 509 manufacturing units operating in J&K, India. The study model was tested using structural equation modeling (SEM).

Findings

Based on the SEM results, the key factors that significantly influence social innovation were green human capital and green structural capital. The results also posited that green relational capital was not significantly related to social innovation.

Originality/value

As revealed by the existing literature, no similar work has been done yet. Therefore, this study's originality lies in its exploration of green intellectual capital (IC) and social innovation interplay in an environmentally sensitive sector, manufacturing. Besides, this study offers insights to academics and practitioners in the manufacturing sector, especially in emerging economies.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 15 October 2020

Niccolò Nirino, Alberto Ferraris, Nicola Miglietta and Anna Chiara Invernizzi

The purpose of this paper is to propose and empirically test intellectual capital (IC) as a mediator in the corporate social responsibility (CSR) and financial performance…

Abstract

Purpose

The purpose of this paper is to propose and empirically test intellectual capital (IC) as a mediator in the corporate social responsibility (CSR) and financial performance (FP) relationship.

Design/methodology/approach

The empirical research was conducted on 345 European firms listed in the STOXX Europe 600 index. To evaluate the mediating effect of IC, we applied the four-step Baron and Kenny model, tested through an ordinary least squares regression analysis.

Findings

The findings highlighted a partial mediation of IC on the CSR–FP relationship, suggesting that the implementation of CSR strategies has a positive effect on the development of firms' IC, which in turn enhances firms' competitive advantage and superior long-term FPs.

Originality/value

We found a new mediator in the CSR–FP relationship and we contribute to a new line of research that aims to study environmental and sustainability aspects strictly interrelated with IC and performances (sustainable intellectual capital).

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 11 June 2020

Eugénia de Matos Pedro, João Leitão and Helena Alves

This study aims to identify stakeholders’ perceptions of the effects associated with different components of intellectual capital (IC) on the sustainable development (SD…

Abstract

Purpose

This study aims to identify stakeholders’ perceptions of the effects associated with different components of intellectual capital (IC) on the sustainable development (SD) practices of higher education institutions (HEIs).

Design/methodology/approach

The empirical approach uses a structural equation model to provide new empirical findings in relation to 738 students and 587 lecturers/researchers at seven Portuguese state HEIs through quantitative research.

Findings

The results obtained are, firstly, important contributions to the literature on the IC and SD practices of HEIs, as a relationship between these two constructs is confirmed, especially through relational capital (RC) and structural capital (SC). Secondly, the stakeholders considered show different perceptions of the influence of the components of HEIs’ IC on these institutions’ SD practices, and thirdly, perception of the economic dimension is most influenced.

Practical implications

The empirical findings indicate the need to provide better information about HEIs’ policies and practices of SD and how the latter contribute to the SD of the institution and its region of influence.

Originality/value

No previous studies investigate students and teachers/researchers’ perceptions of the social, environmental, economic and organizational dimensions of SD in HEIs and at the same time how those perceptions can be influenced by the components of IC (e.g. human capital, SC, RC) in that institution.

Details

International Journal of Sustainability in Higher Education, vol. 21 no. 5
Type: Research Article
ISSN: 1467-6370

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Article
Publication date: 10 July 2017

Caterina Cavicchi

The purpose of this paper is to investigate the role of intellectual capital (IC) in promoting the sustainable development (SD) program of the Emilia-Romagna Health…

Abstract

Purpose

The purpose of this paper is to investigate the role of intellectual capital (IC) in promoting the sustainable development (SD) program of the Emilia-Romagna Health Service. The contributions of the following assets were investigated: leadership and competences, culture, performance measurement and incentives systems, social capital and technologies.

Design/methodology/approach

The case study was conducted following a hierarchical approach: perceptions of the regional directorate of public and social health, the general directors and healthcare professionals of the regional health system (the setting) were analyzed through interviews, focus groups and documentation in order to investigate: the emerging definition of SD within the setting; the role of IC, if any, in the achievement of the regional SD goals.

Findings

SD culture did not expand at the operative level because of the lack of involvement of healthcare professionals in a permanent dialogue for sustainability. Sustainability projects were not systematic which restricted the development of staff awareness of sustainability issues. Social capital enabled environmental projects and medical projects that increased patients’ involvement in disease management. Technology could help the shift toward sustainability, but it requires consideration of tangible and intangible costs for its successful adoption. SD performance measurement and incentives were in their infancy and cost accounting continues to dominate the healthcare sustainability debate.

Research limitations/implications

Despite the low number of healthcare professionals involved in the focus groups, the paper represents one of the first attempts to frame their perceptions on SD implementation in healthcare.

Practical implications

Regional institutions should consider new ways of enacting SD which should be more inclusive of healthcare professionals. The establishment of a permanent interdisciplinary dialogue on sustainability would develop human, social and structural capital for sustainability. Healthcare organizations should monitor the environmental and social effects of their operations to enact their primary mission: the promotion of health.

Originality/value

The paper contributes to theory development related to the role of IC for SD in the public sector context and, in particular, in the healthcare sector where evidence is currently limited.

Details

Journal of Intellectual Capital, vol. 18 no. 3
Type: Research Article
ISSN: 1469-1930

Keywords

Content available
Article
Publication date: 28 May 2021

Jirapol Jirakraisiri, Yuosre F. Badir and Björn Frank

Many firms struggle to implement strategies that can successfully enhance the environmental sustainability of their processes. Drawing on the theories of green intellectual

Abstract

Purpose

Many firms struggle to implement strategies that can successfully enhance the environmental sustainability of their processes. Drawing on the theories of green intellectual capital and complementary assets, this study develops a model describing the mechanism whereby firms can translate a green (i.e., environmental) strategy into a superior green process innovation performance (GPIP).

Design/methodology/approach

Regression analysis of multi-source survey data collected from 514 managers at 257 firms (257 top management members and 257 safety or environmental managers) was used to test the hypotheses.

Findings

A firm's green strategic intent has positive effects on the three aspects of green intellectual capital (i.e., human, organizational and relational capital). In turn, these three aspects have positive effects on GPIP. Moreover, green organizational capital positively moderates the effect of green relational capital on GPIP, whereas it negatively moderates the effect of human capital on GPIP.

Research limitations/implications

In order to implement a green strategy successfully, especially in polluted industries such as the chemical industry, managers need to develop not only the firm's tangible resources but also its intangible resources. The more they invest in green organizational capital, the higher the level of GPIP that can be achieved. On average, a firm's green human capital is more important than its organizational and relational capital. Moreover, its organizational capital helps capture the benefits of its relational capital, but it impairs the creativity of its human capital.

Originality/value

The authors contribute to the literature on green strategy implementation by suggesting that green intellectual capital plays a mediating role in the relationship between a firm's green strategic intent and GPIP.

Details

Journal of Intellectual Capital, vol. 22 no. 7
Type: Research Article
ISSN: 1469-1930

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Article
Publication date: 12 April 2021

Elisabeth Albertini

Environmental capabilities, allowing companies to carry out their productive activities in ways that limit damage to natural environment, are at the heart of the fourth…

Abstract

Purpose

Environmental capabilities, allowing companies to carry out their productive activities in ways that limit damage to natural environment, are at the heart of the fourth stage of research in intellectual capital. Accordingly, the purpose of this research is to explore firm's current environmental capabilities, disclosed by managers through corporate messages, that participate to the development of sustainable intellectual capital (SIC).

Design/methodology/approach

With this in mind, we first conducted a lexical content analysis followed by a thematic content analysis of 241 letters to shareholders from the CEOs of major European companies published in 2016.

Findings

The lexical content analysis reveals that managers of major European companies have developed green alliances to address the energy transition challenge by modifying their manufacturing processes. The thematic content analysis of the CEOs discourse highlights that managerial competencies, continuous innovation and stakeholder integration are key environmental capabilities that matter to CEOs.

Research limitations/implications

This study contributes to the fourth stage of research on IC highlighting the environmental capabilities and resources that are disclosed by companies in their corporate communication. Our results enhance the understanding on how environmental capabilities and resources enhance the human, organizational, technological and relational sustainable intellectual capital.

Practical implications

This research highlights the importance of green alliances that allow companies to address the challenge of the ecological transition. In this context, the continuous innovation capability seems to be a fruitful way of gaining competitive advantage in this challenge.

Originality/value

This paper provides a detailed description of the environmental capabilities that participate to the development of the human, technological and relational SIC.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

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Article
Publication date: 31 December 2007

Damian Charles Hine, Helge Helmersson and Jan Mattsson

The purpose of this paper is to focus on the need in biotechnology to integrate a variety of knowledge bases to build the intellectual asset base of the commercial entity…

Abstract

Purpose

The purpose of this paper is to focus on the need in biotechnology to integrate a variety of knowledge bases to build the intellectual asset base of the commercial entity operating in the biotechnology industry.

Design/methodology/approach

The paper is based upon a single case study of a young biotechnology company, itself relying on the knowledge and expertise of four directors. To analyze the responses of the four directors to a single lead question, designed to prompt the respondents to articulate the intellectual capital they offer to the firm, this study employs a novel text analytical tool known as Perspective Text Analysis (Pertex).

Research limitations/implications

The results show the disparate nature of the individual knowledge sets in contributing to the interdisciplinary base of the firm. The combined analysis illustrates the importance of collective intellectual capital through “sustainable collaboration.”

Originality/value

This study employs a novel analytical tool to undertake an analysis of both individual intellectual capital and collective interdisciplinary contribution using data from a single question. Pertex is a valuable tool in analyzing the intentionality of a respondent by cutting through to the true essence of their response.

Details

International Journal of Organizational Analysis, vol. 15 no. 4
Type: Research Article
ISSN: 1934-8835

Keywords

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Article
Publication date: 3 December 2020

João J.M. Ferreira, Cristina Fernandes and Pedro Veiga

This study seeks to provide a broad ranging review that identifies, summarises and integrates the different multi-level approaches contributing to advances in research on…

Abstract

Purpose

This study seeks to provide a broad ranging review that identifies, summarises and integrates the different multi-level approaches contributing to advances in research on measuring IC. This furthermore sets out and highlights an agenda for future research.

Design/methodology/approach

Deploying a systematic and thorough review of the literature, the authors were able to identify 60 articles and identify the main theories applied and the respective methodological orientations of these articles across three levels of analysis: micro, meso and macro.

Findings

The study's findings suggest that the literature on measuring IC has approached the theme across three different levels –micro, meso and macro. In addition, the results enable the identification of seven dimensions to IC: competitive advantage, economic value generated, resources and capacities, corporate governance, IC components, innovation management and the dissemination of IC.

Research limitations/implications

The mixed-methods approach, which combines a traditional systematic literature review with ontological thematic analysis, casts light on the core aspects that led to the identification of a new approach in the academic literature on measuring IC.

Practical implications

This study puts forward a holistic model with measurements for IC across the three levels of analysis as well as the respective criteria for choosing the variables.

Originality/value

This study represents a first attempt to analyse the emerging literature on IC measurement through a multi-level approach; integrating and extracting the potential theoretical contributions in this field of knowledge; proposing an integrated model as well as a theoretically relevant and innovative research agenda that opens up paths to future research projects.

Details

Journal of Intellectual Capital, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1469-1930

Keywords

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