Role of green intellectual capital and top management commitment in organizational environmental performance and reputation: Moderating role of pro-environmental behavior

Abstract

Several studies have postulated unique strategies and models to counter climate change challenges and achieve sustainable development goals. However, rare scholarships have focused on the green aspect of intellectual capital by integrating pro-environmental behavior for firms' environmental performance. The current study postulates that green intellectual capital and top management commitment strengthen organizational capabilities to adhere to environmental performance standards and ensure that their operations are causing the least harm to nature. Such achievements cultivate a favorable reputation for businesses in the market, enabling the firm to dominate others. The findings also suggest that pro-environmental behavior is a catalyst and bolsters the strength of the relationship between green intellectual capital, top-management commitment, and firm environmental performance. Stakeholders in environmental policy and management can benefit from this study's findings by understanding how they can add value to their businesses. It adds to the body of knowledge by explaining why and how companies should coordinate their green resources with the proper infrastructure for maximum efficiency. It is accomplished by embedding resource-based and social cognition theories within management accounting and intellectual capital settings.