Akademik Məlumat İdarəetmə Sistemi
Journal of Financial Reporting and Accounting, 2025 (ESCI, Scopus)
Purpose: The purpose of this study is to examine the impact of green intellectual capital (GIC) on environmental sustainability performance (ESP) among companies listed on the Amman Stock Exchange (ASE). This study further investigates the mediating role of corporate social responsibility (CSR) in this relationship. This research seeks to elucidate the effects of GIC components – green human capital (GHC), green structural capital (GSC) and green relational capital (GRC) – on ESP. Design/methodology/approach: This study used a mixed-method approach, collecting data from 246 managers of ASE-listed firms. Using partial least squares structural equation modeling, this research tested the direct and mediated relationships between GIC, CSR and ESP. Findings: The results of this study reveal a significant positive relationship between GIC and ESP, particularly through the contributions of GHC and GSC. CSR is identified as a critical mediator, amplifying the positive effects of GIC on ESP. Notably, GRC exhibited no significant direct or mediated influence on ESP. Research limitations/implications: This study is geographically limited to an emerging market context and focuses on managerial perspectives. Future research should explore broader geographic contexts, include diverse stakeholders and examine the role of organizational culture in enhancing the GIC–ESP dynamic. Practical implications: This research provides actionable insights for human resource and sustainability managers. By leveraging GIC components and fostering CSR initiatives, organizations in emerging markets can enhance both environmental sustainability and corporate performance. Social implications: The findings of this study underscore the importance of embedding environmental responsibility within organizational practices to create a sustainable working environment, benefiting employees and the broader community. Originality/value: This study offers novel insights into the interplay between GIC, CSR and ESP, highlighting the strategic value of intellectual capital (IC) in driving environmental and organizational performance. This study bridges key gaps in the literature on sustainability in emerging markets.