Reconfiguring green intellectual capital: environmental governance and strategic capitals in carbon disclosure

Purpose Amid escalating regulatory and stakeholder pressures for environmental transparency, the effectiveness of corporate carbon disclosure has become a critical area of inquiry. However, existing studies have offered limited insight into how firms' internal and relational intellectual resources contribute to disclosure outcomes. This study aims to investigate how firms' intellectual resources influence carbon disclosure effectiveness. Specifically, it reconceptualizes green intellectual capital (GIC) by proposing a sustainability-driven intellectual capital (SDIC) framework, which integrates sustainable competency capital (SCC), sustainable digital capital (SDC) and collaborative ecosystem capital (CEC),…