Purpose The aim of this study is to review the literature on how intellectual capital (IC)
contributes to the decarbonization efforts of firms. It explores how carbon accounting can …

Purpose Intellectual capital (IC) plays a crucial role in today's volatile business landscape,
yet its measurement remains complex. To better navigate these challenges, the authors …

Purpose This study aims to analyze how sustainability, through an efficient knowledge
management (KM) system, can serve as a driving force with respect to corporate culture and …

Purpose Women-led enterprises can count on intellectual capital (IC) to implement a
knowledge exchange process, improve managerial skills and provide themselves with more …

Following the surge of interest for business scholars in the approach of ecosystem initially
proposed by Moore (1993), the novel concept of an entrepreneurial ecosystem (EE) coined …

Purpose This paper aims to verify which intangible assets attributable to intellectual capital
(IC) influence the anti-cyclical nature and the resilience of social enterprises (SEs) during …

Digitalization and sustainability is widely investigated; however, only few studies have
analyzed the role of sustainable decision-making processes in the business strategy field for …

Purpose In this study, the moderator effect of the use of big data by Turkish banks on the
innovation performance of the intellectual capital components, human capital, structural …

Purpose Although intellectual capital (IC) and human dynamic capabilities (HDCs) play a
significant role in decarbonization processes, their measurement and reporting is under …

Purpose This paper aims to investigate materiality judgement providing insights, critiques
and future research paths in light of the open debate on the role of materiality in corporate …