Babcock Journal of Accounting and Finance: ISSN: 2795-353X

Green Intellectual Capital and Sustainability Balance Scorecard: A Nexus to Sustainable Business in Nigeria

Authors: Alao Esther M, Adegbie F F, Joshua Abimbola A,

Pages: (21-38 )

Abstract

Business sustainability is the peak objective of every business organization regardless of the nature or size. Any firm that lacks an appropriate business sustainability strategy will face a disastrous business tragedy. This study aimed to established the effects of green intellectual capital on business sustainability of listed manufacturing firms in Nigeria. The population of the study was 53,404 staff out of which 665 were chosen using the adjusted taro Yamane formula. Data were obtained from the selected staff through questionnaire administered physically and electronically. The study adopted both descriptive and inferential statistical analysis (multiple regression). The findings revealed that green intellectual capital positively and significantly influence the business sustainability construct. The study recommended that corporate entities should see green strategies and practices as part of their norms. Also, organisations should adopt a robust performance measurement systems (PMS) such as the sustainable balance scorecard that incorporate both the financial and non-financial measures for business sustainability suitable for the prevailing business environment.

Keywords: Green intellectual capital, Business sustainability, Sustainability development goals, Competitive advantage, Sustainability development, Sustainability balance scorecard,

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