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

Kód výsledku v 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>

Výsledek na webu

<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>

Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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.

Druh

J_imp - Článek v periodiku v databázi Web of Science

CEP obor

—

OECD FORD obor

50704 - Environmental sciences (social aspects)

Projekt

<a href="/cs/project/EF15_003%2F0000456" target="_blank" >EF15_003/0000456: Laboratoř integrace procesů pro trvalou udržitelnost</a><br>

Návaznosti

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

Rok uplatnění

2021

Kód důvěrnosti údajů

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

Název periodika

Sustainability

ISSN

2071-1050

e-ISSN

—

Svazek periodika

19

Číslo periodika v rámci svazku

13

Stát vydavatele periodika

CH - Švýcarská konfederace

Počet stran výsledku

13

Strana od-do

10849-10849

Kód UT WoS článku

000707789700001

EID výsledku v databázi Scopus

2-s2.0-85116144850