Green intellectual capital: the Holy Grail? A review and research agenda

作者：Sangeeta Wats, K. Asiaei, Mahesh Joshi, N. Bontis · 发表于：Journal of Accounting Literature · 年份：2025 · DOI：10.1108/jal-08-2024-0193

PurposeGreen 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/approachThis 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.FindingsThe 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 implicationsThe findings contribute to a deeper understanding of GIC, particularly for practitioners across various industries. The study highlights the critical role of GIC in enhancing envi...