The evolving landscape of intellectual capital and sustainable finance practices and their role in enhancing dynamic financial performance
知的資本と持続可能な金融慣行の進化する状況と、動的な財務パフォーマンス向上におけるその役割 (AI 翻訳)
Risna Wijayanti, T. A. Masron, Zelfi Nur Azizah, Nuraini Desty Nurmasari, Muhammed Jawo
🤖 gxceed AI 要約
日本語
本研究は、知的資本(IC)と持続可能な金融(SF)の関係を調査し、それらが動的財務パフォーマンス(DFP)に与える影響をマッピングする。2015～2024年の532のScopus論文を分析し、COP26やEUタクソノミー後の研究増加、ESG・イノベーション・レジリエンスへのテーマシフトを特定した。ICとSFの相乗効果がDFPの重要な推進要因であることを示す。
English
This study examines the relationship between intellectual capital (IC) and sustainable finance (SF) and maps their influence on dynamic financial performance (DFP). A bibliometric analysis of 532 Scopus articles (2015–2024) identifies publication trends, thematic shifts towards ESG and resilience after COP26/EU Taxonomy, and key clusters including IC, SF, and innovation. It concludes that IC-SF synergy drives DFP in dynamic environments.
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（サステナビリティ基準委員会）による開示基準や統合報告書の普及が進む中、知的資本と持続可能な金融の統合は、企業の適応力向上やESGガバナンス強化に示唆を与える。ただし、本論文は日本固有の分析ではないため、国内実務への直接適用には追加検討が必要。
In the global GX context
Globally, this paper aligns with post-COP26 momentum and the EU Taxonomy, highlighting how intellectual capital can support sustainable finance and ESG integration. It offers a bibliometric framework for understanding how firms can leverage intangible assets for financial resilience, relevant to TCFD/ISSB discussions and transition finance.
👥 読者別の含意
🔬研究者:Provides a comprehensive bibliometric mapping of IC and SF research, identifying thematic clusters and future research directions for integrating sustainability with financial performance.
🏢実務担当者:Managers can use the insights on IC-SF synergy to enhance ESG governance and financial adaptability, though specific implementation guidance is limited.
🏛政策担当者:Policymakers can note the emphasis on sustainable finance and ESG as drivers of financial performance, supporting regulatory frameworks like the EU Taxonomy.
📄 Abstract（原文）
This study aims to examine the relationship between intellectual capital (IC) and sustainable finance (SF) and maps their influence on dynamic financial performance (DFP). It conceptualizes integration as a mechanism driving financial adaptability, corporate resilience and value creation. A bibliometric analysis of 532 Scopus-indexed articles (2015–2024) was conducted using RStudio and Biblioshiny. The study identifies publication trends, key journals, citation patterns, thematic evolution and research clusters. A preferred reporting items for systematic reviews and meta-analyses (PRISMA)-style process ensured transparency and reproducibility. Results show research linking IC, SF and financial performance after 2020, following initiatives, including COP26 and EU Taxonomy. Thematic mapping shows a shift from IC-focused studies to SF-driven themes emphasizing environmental, social and governance (ESG), innovation and resilience, with key clusters including intellectual capital and firm performance, sustainable finance and ESG integration, innovation and sustainability, corporate governance and dynamic capabilities. The synergy between IC and SF emerges as a crucial driver of DFP in dynamic business environments. This study is limited to Scopus and bibliometric indicators. Future research could use longitudinal designs to test causal links between IC, SF and DFP. This study offers guidance for managers and policymakers leveraging IC to support SF, strengthen ESG governance and enhance financial adaptability, while informing sustainability reporting frameworks. This study integrates SF with IC to support equitable growth and alignment with the Sustainable Development Goals (SDGs). This study provides one of the first comprehensive bibliometric mappings connecting IC and SF to DFP, identifying key thematic clusters and advancing a dynamic capabilities-based framework for achieving adaptive sustainable financial performance.
🔗 Provenance — このレコードを発見したソース
- semanticscholar https://doi.org/10.1108/samamj-09-2024-0059first seen 2026-06-26 05:46:40
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gxceed は公開メタデータに基づく研究支援データセットです。要約・翻訳・解説は AI 支援で生成されています。 最終的な解釈・検証は利用者が原典資料に基づいて行うことを前提とします。