Abstract
Purpose
Green intellectual capital (GIC) has evolved from an emerging topic into a growing research domain. This study synthesizes the various dimensions of GIC to provide a comprehensive understanding of its role in business sustainability, environmental performance and competitive advantage, while also presenting a valuable research agenda for future studies.
Design/methodology/approach
This study applies bibliometric and content analysis to 672 articles retrieved from Scopus, Web of Science, Google Scholar and ProQuest, published between 2008 and 2024. The content analysis serves as the core analytical approach, enabling the identification of key research themes and the development of meaningful directions for future research in the current study.
Findings
The study identifies three distinct clusters with associated sub-themes: (1) GIC as a driver of business sustainability, environmental performance and competitive advantage; (2) GIC and strategic orientation and (3) GIC, green human resource management (GHRM), social orientation and green entrepreneurial orientation. The findings suggest that GIC research is becoming increasingly multidisciplinary, drawing on environmental consciousness, technological advancements, sustainability accounting, innovation and regulatory frameworks.
Practical implications
The findings contribute to a deeper understanding of GIC, particularly for practitioners across various industries. The study highlights the critical role of GIC in enhancing environmental performance and achieving a competitive advantage. It also provides practical insights for scholars, managers, practitioners and regulators, offering guidance on how to effectively implement GIC within organizational practices.
Originality/value
This study is a structured and analytical assessment of the literature on GIC, providing an overarching analysis of its key dimensions, thematic developments and knowledge progression. By highlighting key theoretical, methodological and empirical gaps alongside emerging trends, the study offers fresh insights and sets a clear agenda for future research in this growing research area.
Green intellectual capital (GIC) has evolved from an emerging topic into a growing research domain. This study synthesizes the various dimensions of GIC to provide a comprehensive understanding of its role in business sustainability, environmental performance and competitive advantage, while also presenting a valuable research agenda for future studies.
Design/methodology/approach
This study applies bibliometric and content analysis to 672 articles retrieved from Scopus, Web of Science, Google Scholar and ProQuest, published between 2008 and 2024. The content analysis serves as the core analytical approach, enabling the identification of key research themes and the development of meaningful directions for future research in the current study.
Findings
The study identifies three distinct clusters with associated sub-themes: (1) GIC as a driver of business sustainability, environmental performance and competitive advantage; (2) GIC and strategic orientation and (3) GIC, green human resource management (GHRM), social orientation and green entrepreneurial orientation. The findings suggest that GIC research is becoming increasingly multidisciplinary, drawing on environmental consciousness, technological advancements, sustainability accounting, innovation and regulatory frameworks.
Practical implications
The findings contribute to a deeper understanding of GIC, particularly for practitioners across various industries. The study highlights the critical role of GIC in enhancing environmental performance and achieving a competitive advantage. It also provides practical insights for scholars, managers, practitioners and regulators, offering guidance on how to effectively implement GIC within organizational practices.
Originality/value
This study is a structured and analytical assessment of the literature on GIC, providing an overarching analysis of its key dimensions, thematic developments and knowledge progression. By highlighting key theoretical, methodological and empirical gaps alongside emerging trends, the study offers fresh insights and sets a clear agenda for future research in this growing research area.
| Original language | English |
|---|---|
| Journal | Journal of Accounting Literature |
| DOIs | |
| Publication status | Accepted/In press (AAM) - 1 Jun 2025 |