Green intellectual capital: the Holy Grail? A review and research agenda

Wats, Sangeeta; Asiaei, Kaveh; Joshi, Mahesh; Bontis, Nick

Green intellectual capital: the Holy Grail? A review and research agenda

Wats, Sangeeta and Asiaei, Kaveh and Joshi, Mahesh and Bontis, Nick (2025) Green intellectual capital: the Holy Grail? A review and research agenda. Journal of Accounting Literature. ISSN 0737-4607

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Abstract

Purpose

Green intellectual capital (GIC) has evolved from an emerging topic into a growing research domain. This study synthesizes the various dimensions of GIC to provide a comprehensive understanding of its role in business sustainability, environmental performance and competitive advantage, while also presenting a valuable research agenda for future studies.

Design/methodology/approach

This study applies bibliometric and content analysis to 672 articles retrieved from Scopus, Web of Science, Google Scholar and ProQuest, published between 2008 and 2024. The content analysis serves as the core analytical approach, enabling the identification of key research themes and the development of meaningful directions for future research in the current study.

Findings

The study identifies three distinct clusters with associated sub-themes: (1) GIC as a driver of business sustainability, environmental performance and competitive advantage; (2) GIC and strategic orientation and (3) GIC, green human resource management (GHRM), social orientation and green entrepreneurial orientation. The findings suggest that GIC research is becoming increasingly multidisciplinary, drawing on environmental consciousness, technological advancements, sustainability accounting, innovation and regulatory frameworks.

Practical implications

The findings contribute to a deeper understanding of GIC, particularly for practitioners across various industries. The study highlights the critical role of GIC in enhancing environmental performance and achieving a competitive advantage. It also provides practical insights for scholars, managers, practitioners and regulators, offering guidance on how to effectively implement GIC within organizational practices.

Originality/value

This study is a structured and analytical assessment of the literature on GIC, providing an overarching analysis of its key dimensions, thematic developments and knowledge progression. By highlighting key theoretical, methodological and empirical gaps alongside emerging trends, the study offers fresh insights and sets a clear agenda for future research in this growing research area.

Item Type:	Article
Identification Number:	10.1108/JAL-08-2024-0193
Dates:	Date Event 1 June 2025 Accepted 3 July 2025 Published Online
Uncontrolled Keywords:	Green intellectual capital (GIC), Green human capital, Green structural capital, Green relational capital, Green innovation, Natural resource orchestration theory, Sustainability accounting
Subjects:	CAH17 - business and management > CAH17-01 - business and management > CAH17-01-08 - accounting
Divisions:	Business School > Accountancy, Finance and Economics Business School > Accountancy, Finance and Economics > Centre for Accountancy Finance and Economics
Depositing User:	Gemma Tonks
Date Deposited:	12 Nov 2025 13:45
Last Modified:	12 Nov 2025 13:45
URI:	https://www.open-access.bcu.ac.uk/id/eprint/16718