The inclusion of intellectual capital into the green board committee to enhance firm performance

Result code in IS VaVaI

<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F00216305%3A26210%2F21%3APU141790" target="_blank" >RIV/00216305:26210/21:PU141790 - isvavai.cz</a>

Result on the web

<a href="https://www.mdpi.com/2071-1050/13/19/10849" target="_blank" >https://www.mdpi.com/2071-1050/13/19/10849</a>

DOI - Digital Object Identifier

<a href="http://dx.doi.org/10.3390/su131910849" target="_blank" >10.3390/su131910849</a>

Result language

angličtina

Original language name

The inclusion of intellectual capital into the green board committee to enhance firm performance

Original language description

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.

Czech name

—

Czech description

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Type

J_imp - Article in a specialist periodical, which is included in the Web of Science database

CEP classification

—

OECD FORD branch

50704 - Environmental sciences (social aspects)

Project

<a href="/en/project/EF15_003%2F0000456" target="_blank" >EF15_003/0000456: Sustainable Process Integration Laboratory (SPIL)</a><br>

Continuities

P - Projekt vyzkumu a vyvoje financovany z verejnych zdroju (s odkazem do CEP)

Publication year

2021

Confidentiality

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Name of the periodical

Sustainability

ISSN

2071-1050

e-ISSN

—

Volume of the periodical

19

Issue of the periodical within the volume

13

Country of publishing house

CH - SWITZERLAND

Number of pages

13

Pages from-to

10849-10849

UT code for WoS article

000707789700001

EID of the result in the Scopus database

2-s2.0-85116144850