Original scientific paper
https://doi.org/10.1080/1331677X.2022.2125035
Business sustainability for competitive advantage: identifying the role of green intellectual capital, environmental management accounting and energy efficiency
Xiaojing Jiao
Pengwei Zhang
Liying He
Zeyun Li
Abstract
Themanufacturing organizations are threatening the earth and its wildlife
because of their growing concern about environmental pollution
and industrial waste. Hence, in the present study, the three potential
solutions, Green Intellectual Capital, Environmental Management
Accounting and Energy Efficiency, are evaluated for excelling the
organizational operations towards business sustainability and attaining
the Competitive Advantage. With the assistance of ‘Partial Least
Square-Structural Equation Modelling’ on the dataset of 364 respondents
from the manufacturing organizations in China, the outcome
reported the positive and significant impact of all of the studied potential
solutions in excelling and enhancing business sustainability and
competitive advantage. Based on the findings, it is proposed that manufacturing
organizations need to apportion due attention to developing
the green intellectual capital, improve the level of consumption of
energy and need to disclose their environmentalmanagement through
proper Environmental Management Accounting.
Keywords
Business sustainability; competitive advantage; green intellectual capital; environmental management accounting; energy efficiency
Hrčak ID:
306668
URI
Publication date:
30.4.2023.
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