IDEAS home Printed from https://ideas.repec.org/a/gam/jeners/v15y2022i9p3004-d797791.html
   My bibliography  Save this article

Green Intellectual Capital as a Support for Corporate Environmental Development—Polish Company Experience

Author

Listed:
  • Edyta Bombiak

    (Faculty of Social Sciences, Siedlce University of Natural Sciences and Humanities, Konarskiego 2, 08-110 Siedlce, Poland)

Abstract

Green intellectual capital (GIC) is a distinctive intangible asset that may assist organizations in pursuing sustainable development strategies. In Polish organizations, interest in this new concept is low. Analysis of the literature showed a lack of research regarding the implementation of GIC practices or their impacts on the sustainable development of organizations in Polish enterprises. In order to fill the detected research gap, the study covered 150 randomly selected Polish enterprises. The purpose of the research was to determine the impact of activities fostering GIC on the environmental development of companies in Poland and to identify major practices supporting GIC development. In addition, the author attempted to establish a correlation between the impact of individual practices oriented at GIC formation and their practical implementations in the analyzed enterprises. The first stage of the analysis focused on identification of activities leading to the accumulation of GIC implemented in Polish organizations. The second stage involved an assessment of the level of impact of actions contributing to GIC formation on the environmental development of the studied enterprises. During the third stage, the author investigated the relationship between the impact of individual practices oriented at GIC formation and their practical implementation in the analyzed organizations. The study demonstrated that actions supporting GIC formation have an uneven impact on corporate environmental development. Among the key factors identified by the author were environmental attitudes of employees in the working environment (such as paper and energy saving), environmental knowledge, and the implementation of innovative environmental projects. Furthermore, the author established a correlation between the impact assessments of activities leading to GIC accumulation and their practical implementations. The research demonstrated that activities assessed by respondents as more important are more often implemented in practice. The findings of the research may stimulate interest in GIC development and extend the scope of application of GIC-fostering practices over organizations operating in the energy sector.

Suggested Citation

  • Edyta Bombiak, 2022. "Green Intellectual Capital as a Support for Corporate Environmental Development—Polish Company Experience," Energies, MDPI, vol. 15(9), pages 1-18, April.
    • Handle: RePEc:gam:jeners:v:15:y:2022:i:9:p:3004-:d:797791
    as

    Download full text from publisher

    File URL: https://www.mdpi.com/1996-1073/15/9/3004/pdf
    Download Restriction: no
    File URL: https://www.mdpi.com/1996-1073/15/9/3004/
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Menguc, Bulent & Ozanne, Lucie K., 2005. "Challenges of the "green imperative": a natural resource-based approach to the environmental orientation-business performance relationship," Journal of Business Research, Elsevier, vol. 58(4), pages 430-438, April.
    2. Johan Roos & Göran Roos & Nicola Carlo Dragonetti & Leif Edvinsson, 1997. "Developing an Intellectual Capital System: the Process Model," Palgrave Macmillan Books, in: Intellectual Capital, chapter 3, pages 59-77, Palgrave Macmillan.
    3. Johan Roos & Göran Roos & Nicola Carlo Dragonetti & Leif Edvinsson, 1997. "Intellectual Capital," Palgrave Macmillan Books, Palgrave Macmillan, number 978-1-349-14494-5.
    4. Richard Fairchild, 2008. "The Manufacturing Sector’s Environmental Motives: A Game-theoretic Analysis," Journal of Business Ethics, Springer, vol. 79(3), pages 333-344, May.
    5. Elwira Gross-Gołacka & Marta Kusterka-Jefmańska & Bartłomiej Jefmański, 2020. "Can Elements of Intellectual Capital Improve Business Sustainability?—The Perspective of Managers of SMEs in Poland," Sustainability, MDPI, vol. 12(4), pages 1-23, February.
    6. Yu-Shan Chen, 2008. "The Positive Effect of Green Intellectual Capital on Competitive Advantages of Firms," Journal of Business Ethics, Springer, vol. 77(3), pages 271-286, February.
    7. Edyta Bombiak & Anna Marciniuk-Kluska, 2018. "Green Human Resource Management as a Tool for the Sustainable Development of Enterprises: Polish Young Company Experience," Sustainability, MDPI, vol. 10(6), pages 1-22, May.
    8. Yu-Shan Chen & Ching-Hsun Chang, 2013. "Utilize structural equation modeling (SEM) to explore the influence of corporate environmental ethics: the mediation effect of green human capital," Quality & Quantity: International Journal of Methodology, Springer, vol. 47(1), pages 79-95, January.
    9. Sumesh Ramachandran Nair & C. Ganesh Menon, 2008. "An environmental marketing system – a proposed model based on Indian experience," Business Strategy and the Environment, Wiley Blackwell, vol. 17(8), pages 467-479, December.
    10. Saqib Yaqoob Malik & Yukun Cao & Yasir Hayat Mughal & Ghulam Muhammad Kundi & Mudassir Hayat Mughal & T. Ramayah, 2020. "Pathways towards Sustainability in Organizations: Empirical Evidence on the Role of Green Human Resource Management Practices and Green Intellectual Capital," Sustainability, MDPI, vol. 12(8), pages 1-24, April.
    11. Inesa Mikhno & Viktor Koval & Galyna Shvets & Oksana Garmatiuk & Rima Tamošiūnienė, 2021. "Green Economy in Sustainable Development and Improvement of Resource Efficiency," Central European Business Review, Prague University of Economics and Business, vol. 2021(1), pages 99-113.
    12. Rosa Maria Dangelico, 2015. "Improving Firm Environmental Performance and Reputation: The Role of Employee Green Teams," Business Strategy and the Environment, Wiley Blackwell, vol. 24(8), pages 735-749, December.
    13. Ugur Bati, 2016. "Green Marketing Activities to Support Corporate Reputation on a Sample from Turkey," International Journal of Marketing Studies, Canadian Center of Science and Education, vol. 8(3), pages 189-201, June.
    14. Papadas, Karolos-Konstantinos & Avlonitis, George J. & Carrigan, Marylyn & Piha, Lamprini, 2019. "The interplay of strategic and internal green marketing orientation on competitive advantage," Journal of Business Research, Elsevier, vol. 104(C), pages 632-643.
    15. Arzu Özsözgün Çalişkan, 2014. "How accounting and accountants may contribute in sustainability?," Social Responsibility Journal, Emerald Group Publishing Limited, vol. 10(2), pages 246-267, May.
    16. Winwin Yadiati & Nissa Nissa & Sugiono Paulus & Harry Suharman & Meiryani Meiryani, 2019. "The Role of Green Intellectual Capital and Organizational Reputation in Influencing Environmental Performance," International Journal of Energy Economics and Policy, Econjournals, vol. 9(3), pages 261-268.
    17. Marco Guerci & Annachiara Longoni & Davide Luzzini, 2016. "Translating stakeholder pressures into environmental performance – the mediating role of green HRM practices," Post-Print hal-01251759, HAL.
    18. Neringa Vilkaite-Vaitone & Ilona Skackauskiene & Gonzalo Díaz-Meneses, 2022. "Measuring Green Marketing: Scale Development and Validation," Energies, MDPI, vol. 15(3), pages 1-17, January.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Li, Yueqi & Liu, Huwen & Kim, Youngbae & Lee, Hae Young, 2024. "Focus on the impact and predictive analysis of digitalization and green finance on the transformation of mineral and energy companies," Finance Research Letters, Elsevier, vol. 59(C).

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Edyta Bombiak, 2023. "Effect of Green Intellectual Capital Practices on the Competitive Advantage of Companies: Evidence from Polish Companies," Sustainability, MDPI, vol. 15(5), pages 1-22, February.
    2. Saqib Yaqoob Malik & Yukun Cao & Yasir Hayat Mughal & Ghulam Muhammad Kundi & Mudassir Hayat Mughal & T. Ramayah, 2020. "Pathways towards Sustainability in Organizations: Empirical Evidence on the Role of Green Human Resource Management Practices and Green Intellectual Capital," Sustainability, MDPI, vol. 12(8), pages 1-24, April.
    3. Ayman wael AL-Khatib & Ahmed Shuhaiber, 2022. "Green Intellectual Capital and Green Supply Chain Performance: Does Big Data Analytics Capabilities Matter?," Sustainability, MDPI, vol. 14(16), pages 1-23, August.
    4. Wenjie Li & Muhammad Yaseen Bhutto & Idrees Waris & Tianyang Hu, 2023. "The Nexus between Environmental Corporate Social Responsibility, Green Intellectual Capital and Green Innovation towards Business Sustainability: An Empirical Analysis of Chinese Automobile Manufactur," IJERPH, MDPI, vol. 20(3), pages 1-20, January.
    5. 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.
    6. Vincenzo Scafarto & Federica Ricci & Elisabetta Magnaghi & Salvatore Ferri, 2021. "Board structure and intellectual capital efficiency: does the family firm status matter?," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 25(3), pages 841-878, September.
    7. Priya Shah & Richa Singh Dubey & Shashikant Rai & Douglas W. S. Renwick & Saurabh Misra, 2024. "Green human resource management: A comprehensive investigation using bibliometric analysis," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 31(1), pages 31-53, January.
    8. Meidijati Meidijati & Yvonne Augustine, 2022. "The Effect of Tax Accounting, Green Accounting, and Carbon Accounting on Environmental, Social, and Governance Performance: Moderated by Green Intellectual Capital," Technium Social Sciences Journal, Technium Science, vol. 31(1), pages 371-387, May.
    9. Abdel-Maksoud, Ahmed & Dugdale, David & Luther, Robert, 2005. "Non-financial performance measurement in manufacturing companies," The British Accounting Review, Elsevier, vol. 37(3), pages 261-297.
    10. José F. Molina-Azorin & Maria D. López-Gamero & Juan José Tarí & Jorge Pereira-Moliner & Eva M. Pertusa-Ortega, 2021. "Environmental Management, Human Resource Management and Green Human Resource Management: A Literature Review," Administrative Sciences, MDPI, vol. 11(2), pages 1-17, May.
    11. José Moleiro Martins & Hira Aftab & Mário Nuno Mata & Muhammad Ussama Majeed & Sumaira Aslam & Anabela Batista Correia & Pedro Neves Mata, 2021. "Assessing the Impact of Green Hiring on Sustainable Performance: Mediating Role of Green Performance Management and Compensation," IJERPH, MDPI, vol. 18(11), pages 1-18, May.
    12. Wasim ul Rehman & Faryal Jalil & Omur Saltik & Suleyman Degirmen & Mustafa Bekmezci, 2024. "Leveraging Strategic Innovation and Process Capabilities for Intellectual Capital Initiative Performance of Higher Education Institutes (HEIs): A Knowledge-Based Perspective," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 15(1), pages 4161-4202, March.
    13. Nguyen Huynh Mai Tram & Bui Hoang Ngoc, 2024. "Environmental Foe or Friend: The Impact of Intellectual Capital and Ambidextrous Innovation on Environmental Performance," SAGE Open, , vol. 14(2), pages 21582440241, May.
    14. Lavinia-Mihaela BECEA & Anca BORZA, 2021. "Green Intellectual Capital €“ A Comprehensive Review And Opportunities For Future Research," Proceedings of the INTERNATIONAL MANAGEMENT CONFERENCE, Faculty of Management, Academy of Economic Studies, Bucharest, Romania, vol. 15(1), pages 830-843, November.
    15. Edyta Bombiak, 2021. "Assessment of the Level of Green Intellectual Capital Development - Polish Enterprises Case Study," European Research Studies Journal, European Research Studies Journal, vol. 0(1), pages 1139-1156.
    16. Francesco Gangi & Lucia Michela Daniele & Nicola Varrone, 2020. "How do corporate environmental policy and corporate reputation affect risk‐adjusted financial performance?," Business Strategy and the Environment, Wiley Blackwell, vol. 29(5), pages 1975-1991, July.
    17. Engin Ari & Osman M. Karatepe & Hamed Rezapouraghdam & Turgay Avci, 2020. "A Conceptual Model for Green Human Resource Management: Indicators, Differential Pathways, and Multiple Pro-Environmental Outcomes," Sustainability, MDPI, vol. 12(17), pages 1-18, August.
    18. Tai-Wei Chang & Fei-Fan Chen & Hua-Dong Luan & Yu-Shan Chen, 2019. "Effect of Green Organizational Identity, Green Shared Vision, and Organizational Citizenship Behavior for the Environment on Green Product Development Performance," Sustainability, MDPI, vol. 11(3), pages 1-17, January.
    19. Wasim ul Rehman & Suleyman Degirmen & Fareeha Waseem, 2022. "Propensity for and Quality of Intellectual Capital Divulgence Across the BRICS Banking Sector: A Knowledge-Based Perspective from Emerging Economies," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 13(2), pages 1028-1055, June.
    20. Mónica Santana & Rafael Morales-Sánchez & Susana Pasamar, 2020. "Mapping the Link between Corporate Social Responsibility (CSR) and Human Resource Management (HRM): How Is This Relationship Measured?," Sustainability, MDPI, vol. 12(4), pages 1-28, February.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:gam:jeners:v:15:y:2022:i:9:p:3004-:d:797791. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: MDPI Indexing Manager (email available below). General contact details of provider: https://www.mdpi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.