Article
https://doi.org/10.52783/mjble.494
Leveraging Intellectual Capital and ESG Disclosure for Sustainable Corporate Performance: A Strategic Bibliometric Analysis in the Context of SDGs
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.