How does green intellectual capital boost performance? The mediating role of environmental performance measurement systems

Abstract

This paper draws on the newly developed notion of "natural resource orchestration" to propose and test a framework that shows how the use of environmental performance measurement systems mobilizes green intellectual capital to influence organizational performance. More precisely, this study examines to what extent companies place emphasis on the use of environmental performance measurement to translate green intellectual capital into enhanced organizational performance in terms of both economic and environmental performance. Based on a survey of 105 Iranian public listed companies, the results show that two elements of green intellectual capital, namely, green human capital and green structural capital are positively associated with both environmental performance measurement use and environmental performance. In contrast, green relational capital affects environmental performance only in the presence of environmental performance measurement as a mediating variable.By embedding the resource orchestration theory in the management accounting and intellectual capital settings, this study contributes to the existing literature and sheds light on the issue of how companies need to synchronize their green resources with proper organizational control systems to reap the maximum benefits of those green strategic resources.

Green intellectual capital and ambidextrous green innovation: The impact on environmental performance

“…Environmental performance ‐ Regarding the dependent variable, we rely on the perceptual instrument for measuring environmental performance consistent with prior management accounting literature (e.g., Asiaei, Jusoh, Barani, et al, 2022; Henri & Journeault, 2010; Judge & Douglas, 1998).…”

“…Huang and Kung (2011) argue that green human capital paves the way for the entity's adherence to international environmental standards, creating value coping with the growing environmental demands of consumers. Asiaei, Jusoh, Barani, et al (2022) document that green human capital equips a company to successfully manage its green agenda, which, in turn, yields enhanced environmental performance. In the same vein, Asiaei, Jusoh, Barani, et al (2022) observe that workforce knowledge, know‐how, competencies, attitude, and inventiveness about environmental conservation could ultimately support companies to promote their environmental performance.…”

“…A sample from Iran, which is one of the most populous countries in the Middle East and one of the largest economies in the region (Oradi et al, 2020; Rezaee et al, 2021), offers fresh insight into the antecedents and consequences of environmental engagement in a worldwide setting. This is particularly important because evidence from Iran can inspire managers, policymakers, and academics whereby green agenda, in general, and environmental accounting, in particular, are promoted in a country, that is, Iran, where such practices undergo a less structured platform (Asiaei, Jusoh, Barani, et al, 2022). According to the Environmental Performance Index, Iran has recently been ranked 83 out of 178 (Afshar Jahanshahi et al, 2020).…”

Green Intellectual Capital and Environmental Management Accounting: A Literatur Review

“…Selain itu, penelitian ini juga mengkonfirmasi bahwa kinerja lingkungan dan keunggulan kompetitif secara positif dan ekspresif dipengaruhi oleh intelektual hijau, EE dan sistem akuntansi lingkungan. (Asiaei, Jusoh, et al, 2022) penelitian ini meneliti sejauh mana perusahaan menempatkan penekanan pada penggunaan pengukuran kinerja lingkungan untuk menerjemahkan modal intelektual hijau ke dalam peningkatan kinerja organisasi baik dari segi kinerja ekonomi dan lingkungan. Berdasarkan survei terhadap 105 perusahaan publik Iran, hasilnya menunjukkan bahwa dua elemen modal intelektual hijau, yaitu modal manusia hijau dan modal struktural hijau berhubungan positif dengan penggunaan pengukuran kinerja lingkungan dan kinerja lingkungan.…”

A comprehensive performance measurement framework for business incubation centres: Empirical evidence in an Irish context

“…However, there is an absence of a comprehensive framework and approach for BICs performance measurement. Performance measurement has a significant role in organisational diagnosis and improvement purposes (Asiaei et al, 2022; Pinheiro et al, 2021). Several approaches have been proposed by different researchers (Govindan et al, 2021; Jasiulewicz‐Kaczmarek et al, 2021; Peykani et al, 2021; Yu et al, 2021).…”