लेखांकन और वित्तीय अध्ययन अकादमी जर्नल

1528-2635

अमूर्त

Green Intellectual Capital and Environmental Sustainability of Listed Manufacturing Companies in Nigeria

Dr. (Mrs) E. M. Alao, Prof. F.F. Adegbie, Joshua Abimbola A.

Business sustainability by adopting green approaches ensures the going concern of businesses. The objective of this study is to determine the effects of green intellectual capital on environmental sustainability of listed manufacturing firms in Nigeria. The independent variable is the green intellectual capital (GIC) proxied by green human capital (GHC), green organisational capital (GOC), green relational capital (GRC), stakeholders’ integration (STI), environmental management competence (EMC) and green marketing (GRM). The dependent variable is the environmental sustainability. The study adopted survey research design. The study’s population was 53,404 and 665 staff were chosen with the adjusted taro Yamane formula. Data were obtained from the selected staff through questionnaire administered physically and electronically and 83% response rate was obtained. The study adopted both descriptive and inferential statistical analysis (multiple regression). The study discovered that the green intellectual capital had significant effect on the environmental sustainability with the adj. R2 = 42.3%, F (6,421) = 53,176, p-value < 0.05. The study recommended organisations should consider adequate investment in environmental systems and processes and that sustainability performance goals should be inculcated as part of the reward system.

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