The Interplay of Intellectual Capital and Sustainability: A Comprehensive Literature Review
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Abstract
This literature review examines the critical relationship between Intellectual Capital (IC) and sustainability, emphasizing how intangible assets can drive organizational environmental performance. By analyzing 51 research articles, this study explores the concept of Green Intellectual Capital (GIC), a framework that integrates environmental dimensions into traditional IC. GIC encompasses green human capital, green structural capital, and green relational capital, playing a pivotal role in driving green innovation and enhancing sustainability performance. The review also highlights the mediating roles of green innovation, absorptive capacity, and entrepreneurial orientation in leveraging GIC for sustainability. In addition, the paper discusses the importance of leadership, spiritual capital, and organizational culture in fostering sustainable actions, and examines the integration of digital transformation in enhancing sustainability goals. The findings suggest that while IC plays a significant role across industries, its application varies depending on the organizational context, industry, and geography. Finally, the review proposes future research directions, including the development of integrated metrics for measuring IC’s contribution to sustainability and further studies in emerging markets and emerging technologies.
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