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Shah, S.Q.A., Lai, F.-W., Shad, M.K., Konečná, Z., Goni, F.A., Chofeh, A.G., Klemeš, J.J.
Originální název
The inclusion of intellectual capital into the green board committee to enhance firm performance
Typ
článek v časopise ve Web of Science, Jimp
Jazyk
angličtina
Originální abstrakt
The purpose of this study was to conceptualise a framework that reflects an intertwined relationship between the green board committee and firm performance. Agency and stakeholder theories hold a basic notion of supporting the relationship between the green board committee and firm performance. The moderating role of intellectual capital (IC) was introduced in the intertwined relationship between green board committees and firm performance based on a resource‐based view theory. This study proposes a new measurement index, namely, the “green board committee index,” to measure the green practices of organisations. This index is comprised of four dimensions: strategy and policymaking, monitoring and control, sustainability, and risk management. The current study hypothesised a significant and positive relationship between the green board committee and firm performance. It was believed that the moderation effect of IC strengthens the relationship between the green board committee and firm performance. The data for this study were proposed to be measured through a content analysis of the company’s annual and embedded reports and a Thomson Reuters DataStream terminal. It adds to the body of knowledge by alluding to an integrated notion of green board committees and IC concerning firm performance. The mentioned conceptual framework sends signals to legislators, regulators, policymakers, and practitioners on the critical insights and actions of green board committees in setting strategies and objectives, addressing sustainability issues, forging a relationship with stakeholders, and increasing the firm’s value from the business operations. © 2021 by the authors. Licensee MDPI, Basel, Switzerland.
Klíčová slova
Green board committee; Green governance; Intellectual capital; Shareholder value‐added; Stakeholder theory; Sustainability
Autoři
Vydáno
1. 10. 2021
Nakladatel
MDPI
Místo
MDPIST ALBAN-ANLAGE 66, CH-4052 BASEL, SWITZERLAND
ISSN
2071-1050
Periodikum
Sustainability
Ročník
19
Číslo
13
Stát
Švýcarská konfederace
Strany od
10849
Strany do
Strany počet
URL
https://www.mdpi.com/2071-1050/13/19/10849
BibTex
@article{BUT172778, author="Zdeňka {Konečná} and Feybi Ariani {Goni} and Abdoulmohammad {Gholamzadeh Chofreh} and Jiří {Klemeš}", title="The inclusion of intellectual capital into the green board committee to enhance firm performance", journal="Sustainability", year="2021", volume="19", number="13", pages="10849--10849", doi="10.3390/su131910849", issn="2071-1050", url="https://www.mdpi.com/2071-1050/13/19/10849" }