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Sustainable Intellectual Capital: A Comprehensive Construct for Understanding the Economic, Social, and Environmental Intangibles
Abstract
In recent years, interest in intangible assets has grown, and their identification, measurement, and management has become a topical issue. It is considered important to the recognized value of these invisible assets, called intellectual capital (IC), because they add information to traditional financial indicators that are used both to improve decision making and to demonstrate their potential to potential external users. In this context, IC that incorporates environmental and sustainable aspects (i.e., green intellectual capital [GIC] and sustainable intellectual capital [SIC]) were recently introduced in the academic literature to emphasize the importance of sustainable performance. In order to contribute new knowledge to the subject under study, the research aims to answer the following six research questions through a literature review: (1) What are the origins of IC? (2) How is IC defined? (3) What are the origins of GIC? (4) How is GIC defined? (5) What are the origins of SIC? (6) How is SIC defined?
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