Leveraging Intellectual Capital and ESG Disclosure for Sustainable Corporate Performance: A Strategic Bibliometric Analysis in the Context of SDGs
持続可能な企業パフォーマンスのための知的資本とESG開示の活用：SDGsの文脈における戦略的書誌計量分析 (AI 翻訳)
Vidyadhara Hegde
🤖 gxceed AI 要約
日本語
本論文は、知的資本（IC）とESG開示、持続可能な企業パフォーマンスの関係を書誌計量分析で調査。グリーン知的資本が戦略的意図をグリーンプロセス革新に変換し、持続可能な財務レジリエンスを高めることを示す。SDGs達成におけるESG報告の重要性を強調。
English
This bibliometric study examines the relationships among intellectual capital (IC), ESG disclosure, and sustainable corporate performance. It finds that green intellectual capital translates green strategic intent into green process innovation, enhancing financial resilience. The review underscores the importance of transparent ESG reporting for SDG alignment.
Unofficial AI-generated summary based on the public title and abstract. Not an official translation.
📝 gxceed 編集解説 — Why this matters
日本のGX文脈において
日本ではSSBJによるESG開示基準の策定が進んでおり、本分析は知的資本とESG開示の連携が企業価値向上に寄与する枠組みを提供する。統合報告書や有価証券報告書での開示充実に示唆を与える。
In the global GX context
Globally, the study contributes to the growing literature on ESG disclosure and intellectual capital, highlighting their role in achieving SDGs. It supports the rationale for disclosure frameworks like ISSB and CSRD that link non-financial capital to financial performance.
👥 読者別の含意
🔬研究者:This bibliometric review maps the intellectual structure of green intellectual capital and ESG disclosure, offering a foundation for future empirical studies.
🏢実務担当者:Companies can use the findings to strengthen their green intellectual capital and ESG reporting to improve sustainable performance.
🏛政策担当者:The study highlights the role of transparent ESG disclosure in mobilizing private capital for SDGs, informing policy on disclosure standards.
📄 Abstract（原文）
Purpose: The purpose of this bibliometric study investigates the structural associations among Intellectual Capital (IC), Transparent Environmental, Social, and Governance (ESG) Disclosure, and Sustainable Corporate Performance, especially in the context of Sustainable Development Goals (SDGs). It fills a significant research gap by investigating the effect of green strategic intent on long-term financial performance through green intellectual capital (GIC) and green process innovation. Methodology: The study uses a mixed quantitative-qualitative approach and a bibliometric analysis to trace the evolution of research and key publications and to organise themes from the Scopus database. A systematic approach was employed, using the SALSA framework (Search, Appraisal, Synthesis, Analysis), to identify relevant, high-quality articles and achieve a comprehensive review and synthesis of the literature. Results: The analysis reveals a substantial body of academic literature on GIC as an important firm-specific intangible asset that enhances environmental and social performance. Key themes confirm GIC as the pivot for translating green strategic intent into concrete green process innovation with a major boost in sustainable financial resilience. The findings highlight the growing significance of transparent ESG reporting as a governance tool to allow firms to align with SDG targets. Originality/Value: This is the first systematic review of the integrated GIC-innovation model in corporate finance. Furthermore, it hypothesises this mechanism within the context of SDG 17 Partnerships. It pinpoints structural prerequisites (e.g., the quality of IC applications and disclosures) to attract private-sector participation and fill the SDG financing gap.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.52783/mjble.494first seen 2026-06-23 05:56:28
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