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Green Intellectual Capital and Corporate Environmental Performance: Does Environmental Management Accounting Matter?

Author

Listed:
  • Musaab Alnaim

    (Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia)

  • Abdelmoneim Bahyeldin Mohamed Metwally

    (Department of Accounting, College of Business Administration, King Faisal University, Al-Ahsa 31982, Saudi Arabia
    Department of Accounting, Faculty of Commerce, Assiut University, Assiut 71515, Egypt)

Abstract

This study investigates the relationship between green intellectual capital and corporate environmental performance, with a specific focus on the moderating role of environmental management accounting. Data were collected from a sample of 298 employees working in the Egyptian industrial sector and analyzed using smart partial least squares (SmartPLS) software. The empirical results revealed a statistically positive and significant impact of all green intellectual capital components on corporate environmental performance, indicating that green intellectual capital is a critical determinant in enhancing environmental performance. Further, the analysis reveals that environmental management accounting functions as a significant moderator in the relationship between green intellectual capital and corporate environmental performance. The model explains 80.2% of the variance in corporate environmental performance, providing strong empirical support for this study’s hypotheses. These findings have important practical implications for companies working in the Egyptian context. They can help in guiding the development of corporate policies and strategies that improve environmental performance. This research also makes a significant contribution to the literature by being one of the first to study the moderating role of environmental management accounting practices in an emerging market like Egypt, as most early studies have concentrated on the direct relationship between green intellectual capital, environmental management accounting, and corporate environmental performance. This helps in better understanding of these concepts and how they interact.

Suggested Citation

  • Musaab Alnaim & Abdelmoneim Bahyeldin Mohamed Metwally, 2024. "Green Intellectual Capital and Corporate Environmental Performance: Does Environmental Management Accounting Matter?," Administrative Sciences, MDPI, vol. 14(12), pages 1-21, November.
    • Handle: RePEc:gam:jadmsc:v:14:y:2024:i:12:p:311-:d:1528241
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    References listed on IDEAS

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    1. Paula Benevene & Ilaria Buonomo & Eric Kong & Martina Pansini & Maria Luisa Farnese, 2021. "Management of Green Intellectual Capital: Evidence-Based Literature Review and Future Directions," Sustainability, MDPI, vol. 13(15), pages 1-22, July.
    2. Carlos M. Jardon & Xavier Martínez-Cobas, 2019. "Leadership and Organizational Culture in the Sustainability of Subsistence Small Businesses: An Intellectual Capital Based View," Sustainability, MDPI, vol. 11(12), pages 1-16, June.
    3. Badar Latif & Zeeshan Mahmood & Ong Tze San & Ridzwana Mohd Said & Allah Bakhsh, 2020. "Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption," Sustainability, MDPI, vol. 12(11), pages 1-14, June.
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