Green perspective on intellectual capital, corporate social responsibility, and competitive advantage: The role of firm performance

Sigit, Hermawan and Tariq Tawfeeq Yousif, Alabdullah and Sriyono, Sriyono and Satrio, Sudarso (2024) Green perspective on intellectual capital, corporate social responsibility, and competitive advantage: The role of firm performance. Universitas Muhammadiyah Sidoarjo.

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Abstract

Green economy issues can occur both in the external and internal environment of business entities in terms of intellectual capital activities, social responsibility, and competitive advantage. This study aims to examine the relationship between intellectual capital, corporate social responsibility, firm performance, and competitive advantage through the mediating role of firm performance from a green perspective. Data were collected from annual reports accessed through the official Stock Exchange websites in each respective research country. The number of samples used is 60 sample data from pharmaceutical companies in Indonesia, Malaysia, and Singapore. Data analysis is carried out using multiple linear regression, path analysis, and Sobel test. This study shows that green intellectual capital, corporate social responsibility, and firm performance have a significant effect on green competitive advantage. Green intellectual capital and green corporate social responsibility have a significant effect on firm performance. Regarding mediating relationships, the results showed green intellectual capital and corporate social responsibility can increase green competitive advantage through firm performance. This shows that a company manager should pay attention to improving intellectual capital capability and corporate social responsibility because they have been proven to improve firm performance and competitive advantage in the context of green economy issues.

Item Type:	Other
Subjects:	H Social Sciences > HB Economic Theory
Divisions:	Faculty of Economics and Business > School of Accountancy
Depositing User:	Sigit Hermawan
Date Deposited:	17 May 2024 03:08
Last Modified:	17 May 2024 03:08
URI:	http://eprints.umsida.ac.id/id/eprint/13758

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