Intellectual capital through decarbonization for achieving Sustainable Development Goal 8: a systematic literature review and future research directions

IF 6.2 2区 管理学 Q1 BUSINESS Journal of Intellectual Capital Pub Date : 2024-07-26 DOI:10.1108/jic-05-2024-0131
Assunta Di Vaio, Anum Zaffar, Meghna Chhabra
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Abstract

Purpose

The aim of this study is to review the literature on how intellectual capital (IC) contributes to the decarbonization efforts of firms. It explores how carbon accounting can measure the components of IC in decarbonization efforts to balance profitability with environmental and social goals, particularly in promoting decent work and economic growth (Sustainable Development Goal [SDG] 8 and its targets [2, 5, 6, 8]). Moreover, it emphasises the importance of multi-stakeholder partnerships for sharing knowledge, expertise, technology, and financial resources (SDG17-Target 17.G) to meet SDG8.

Design/methodology/approach

As a consolidated methodological approach, a systematic literature review (SLR) was used in this study to fill the existing research gaps in sustainability accounting. To consolidate and clarify scholarly research on IC towards decarbonization, 149 English articles published in the Scopus database and Google Scholar between 1990 and 2024 were reviewed.

Findings

The results highlight that the current research does not sufficiently cover the intersection of carbon accounting and IC in the analysis of decarbonization practices. Stakeholders and regulatory bodies are increasingly pressuring firms to implement development-focused policies in line with SDG8 and its targets, requiring the integration of IC and its measures in decarbonization processes, supported by SDG17-Target 17.G. This integration is useful for creating business models that balance profitability and social and environmental responsibilities.

Originality/value

The integration of social dimension to design sustainable business models for emission reduction and provide a decent work environment by focusing on SDG17-Target 17.G has rarely been investigated in terms of theory and practice. Through carbon accounting, IC can be a key source of SDG8-Targets 8.[2, 5, 6, 8] and SDG17-Target 17.G. Historically, these major issues are not easily aligned with accounting research or decarbonization processes.

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通过去碳化实现可持续发展目标 8 的知识资本:系统文献综述和未来研究方向
本研究旨在回顾有关智力资本(IC)如何促进企业去碳化努力的文献。它探讨了碳会计如何衡量知识资本在去碳化努力中的组成部分,以平衡盈利能力与环境和社会目标,特别是促进体面工作和经济增长(可持续发展目标 8 及其具体目标 [2、5、6、8])。此外,它还强调了多方利益相关者伙伴关系对于共享知识、专长、技术和财政资源(可持续发展目标 17-具体目标 17.G)以实现可持续发展目标 8 的重要性。设计/方法/途径 作为一种综合方法,本研究采用了系统文献综述(SLR)来填补可持续发展会计方面现有的研究空白。为了巩固和澄清有关去碳化集成电路的学术研究,本研究对 Scopus 数据库和谷歌学术(Google Scholar)中 1990 年至 2024 年间发表的 149 篇英文文章进行了综述。在 SDG17 目标 17.G 的支持下,利益相关者和监管机构越来越多地向企业施压,要求其根据 SDG8 及其目标实施以发展为重点的政策,这就要求在去碳化过程中整合集成电路及其措施,这种整合有助于创建兼顾盈利能力与社会和环境责任的商业模式。通过碳核算,集成电路可以成为 SDG8-目标 8[2,5,6,8]和 SDG17-目标 17.G 的重要来源。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
14.50
自引率
13.30%
发文量
27
期刊介绍: The Journal of Intellectual Capital is a peer-reviewed international publication dedicated to the exchange of the latest research and best practice information on all aspects of creating, identifying, managing and measuring intellectual capital in organisations. The journal publishes original research and case studies by academic, business and public sector contributors on intellectual capital strategies, approaches, frameworks, tools, techniques and technologies in order to increase the understanding of intellectual capital within the context of the modern knowledge economy. The focus of this journal is on the identification of innovative intellectual capital strategies and the application of theoretical concepts to real-world situations.
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